9911796707
TMI Blog2003 (3) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... ff Item No. 14E of the First Schedule to the Central Excise and Salt Act, 1944 (hereinafter referred to as "the Act"). By order dated 26-12-1985, the Assistant Collector classified the said product under Tariff Item No. 14F (Heading 3304.00) excisable as cosmetics goods. Collector (Appeals) also affirmed the order of the Assistant Collector by order dated 29-4-1986. Against that order, appellant preferred appeal No. E-2226/86-C before the Customs, Excise and Gold (Control) Appellate Tribunal ("Tribunal" for short) which was also dismissed by order dated 26-10-1988. Aggrieved thereby, appellant filed Civil Appeal No. 138 of 1989 before this Court. 2.In the meanwhile, the Central Excise Tariff was reconstituted with effect from 28-2-1986 as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conclusion that the classification done by the authorities below under sub-heading 3304.00 is correct and the product in question is clearly a massage oil, intended for care of the skin but possibly having some marginal medicinal properties. 5.Aggrieved by the order of the Tribunal, the appellant has preferred Civil Appeal No. 4589 of 1995. 6.It is contended by the learned counsel for the appellant that the product Ad-vitamin massage Oil Forte was considered as medicine and it would be covered under heading 3003.19 as patent and proprietary medicine. It is submitted that the product is primarily a drug. This is because : — (i) It contains a drug or medicinal preparation in Oil form; (ii)&n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iii) ………" 9.By introduction of Finance Bill, 1985, explanations II and III were added to the said tariff item No. 14F of the Central Excise Tariff. Relevant Explanation II reads as under : — "Explanation-II :— This item includes cosmetics and toilet preparations whether or not they contain subsidiary pharmaceutical or antiseptic constituents, or are held out as having subsidiary curative or prophylactic value". Equivalent Tariff Items After Reconstitution w.e.f. 28-2-1986 Entry No. Description of Goods 30.03 Medicaments (including veterinary medicaments) 33.04 Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen and sun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lishes and varnishes, cuticle removers and other preparations for use in manicure or chiropody and barrier creams to give protection against skin irritants". 11. From the aforesaid Chapter notes, it is clear that heading 33.03 would include products whether or not they contain subsidiary pharmaceutical or antiseptic constituents, or are held out as having subsidiary curative or prophylactic value and heading 33.04 would inter alia include the products specified therein and other preparations for use in manicure or chiropody and barrier creams to give protection against skin irritants. Therefore, the product mainly oil containing some A&D vitamins which is used for massage, even if it prevents ailment of rickets and treats the same, it cann ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inative 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 "cure of skin". It is therefore, classifiable as a skin care cream and not a medicament. From the nature of the product and the use to which it is put, we do not find that the claim of the appellant is acceptable that it is primarily for therapeutic use". 13. The same would be the position in the present case. The oil is not used for cure of skin but is oil for massage and it takes care of the skin. 14. In this view of the matter, we find no substance in these appeals and they are accordingly dismissed. There shall be no order as to costs. &nb ..... X X X X Extracts X X X X X X X X Extracts X X X X
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