9911796707
TMI Blog1995 (3) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... te of twenty per cent ad valorem. The proviso to that notification further stated that the exemption contained in the said notification shall apply to only such barrier creams which are manufactured under and in accordance with a licence issued for such a purpose under the Drugs and Cosmetics Act, 1940. The appellant contends that the cream in question which includes the composition of Oil of Olay is a barrier cream and since the appellant also holds a licence for the manufacture thereof as such under the Drugs and Cosmetics Act, 1940, it was entitled to exemption under the aforesaid notification. The Department, however, contested this contention and it appears the contest was based on a market inquiry carried out by the Department which r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... barrier creams' is used to describe ointments, creams, or lotions that are applied to prevent damage to the skin. Barrier creams vary widely in composition. They should be easy to apply, easily washed off with soap and water, bacteriostatic, non-hygroscopic, non-transferable, non-sticky, and stable (to avoid the necessity of frequent application), and they must not act as heat insulators. Barrier creams are used to prevent damage to the skin by mechanical, chemical, or bacteriological action. The bases are usually slightly absorbed by the skin and fill the hair follicles with inert material...- As these creams are in daily use over long periods, they must not contain substances that are deleterious to the skin." The claim made in the labe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from being a barrier cream. 3.In view of the above, we are satisfied beyond any manner of doubt that the product in question is a barrier cream and since it is being manufactured under and in accordance with a licence issued by the Department concerned under the Drugs and Cosmetics Act, [it attracted] the notification. We are, therefore, of the opinion that the appellant was entitled to the benefit of the Notification dated 22-8-1986. 4.In the result, we allow this appeal, set aside the impugned order of the Tribunal and hold that the appellant was entitled to the benefit of the exemption under Notification dated 22-8-1986. The order of the Department as well as the Tribunal imposing penalty will also stand set aside and consequential re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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