TMI Blog2003 (1) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... 39;preparation of the care of the skin other than medicaments'. The learned Counsel of the appellant has not been able to persuade us to take a different view from the one taken in the majority opinion of the Tribunal. We confirm that the product 'Lip Salve' is essentially a preparation for protection of lips and skin and is not a 'medicament'. Such preparations which have a subsidiary curative or prophylactic value clearly fall under entry 33.03 to 33.07 as per Note No. 2 under Chapter 33. The product clearly is covered by entry 33.04 read with Note No. 5 of Chapter 33, it essentially being a preparation for protection of lips or skin. Appeal dismissed. - Civil Appeal No.11651-11652 of 1995 - - - Dated:- 14-1-2003 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... meaning have all been examined. For deciding these appeals, it is sufficient for us to broadly explain the nature of the product for examining the correctness of the finding reached by the Tribunal. The learned Counsel appearing for the appellant very strenuously supported the minority view of the Tribunal. By taking us through the medical literature on the subject, it is stressed that the product is supplied for use of soldiers posted in high altitude areas. It is a medicament for treatment of sore, inflamed, roughened and cracked lips. The product is manufactured in accordance with Defence Services Specifications. Its ingredients are white bees wax, white soft paraffin, liquid paraffin, lanolin - all ingredients conforming to I.P. Grade; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there is severe cold and sun rays. The use of the product is for protecting the skin and lips against damage caused by natural factors such as cold and weather conditions. 5. It is well established that in interpreting tariff entries in taxation statute like Excise Act where the primary object is to raise revenue and for that purpose various products are differently classified, the entries are not be understood in its scientific and technical meaning. The terms and expressions used in tariff have to be understood by their popular meaning that is the meaning that is attached to them by those using the product. See the decision of Supreme Court on the dispute regarding classification for excise duty, the product - Dant Manjan Lal manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in its minority and majority opinion. The certificate issued by the Army Authorities and the chemical ingredients of the product are not decisive on the question of classification of the product for levy of excise duty. It is firmly established that on the question of classification of product under Central Excise Tariff Act, "commercial parlance theory" has to be applied. It is true that the entire supply by the appellant of its product 'Lip Salve' has been to the Defence Department for use of military personnel but that would also not be determinative of the nature of the product for classifying it. It is not disputed that the product 'Lip Salve' is used for the care of the lips. It is a product essentially for "care of skin" and not for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ' are excluded from Chapter 30. 'Medicament' has been defined in Note No. 2(i) to mean 'goods which are either products comprising two or more constituents which have been mixed or compounded together for therapeutic or prophylactic use.' On a reading of Note No. 1(d) with Note No. 2(I) of Chapter 30 under Heading 'Pharmaceutical Products', it is clear that preparations which fall under Chapter 33 even if they have therapeutic or prophylactic properties are not covered under Heading 30.03 as 'medicaments'. 9.Note 2 of Chapter 33 has been brought to our notice and commented upon by Counsel for both the parties. It reads thus :- Heading Nos. 33.03"2. to 33.07 apply, inter alia, to products, whether or not mixed (other than aqueous distill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ks, eye shadow and eyebrow pencils, nail polishes and varnishes, cuticle removers and other preparations for use in manicure or chiropody and barrier creams to give protection against skin irritants. [Underlining for emphasis] 11.The above quoted Note No. 5 has to be read with entry 33.04 which reads as under :- "33.04. Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen and suntan preparations; manicure or pedicure preparations. [Underlining for emphasis] 12.Reading the above underlined portions of Note 2 and Note No. 5 with entry 33.04, we find ourselves in the agreement with the majority opinion of the Tribunal that the product 'Lip Salve' is a kind of "barrier ..... X X X X Extracts X X X X X X X X Extracts X X X X
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