TMI Blog2005 (2) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... illing lice in human hair. We are unable to accept the submission that killing lice does not amount to a therapeutic or prophylactic use. Any medicine or substance which treats disease or is a palliative or curative is therapeutic. Licel cures the infection or infestation of lice in human hair. It is thus therapeutic. It is also prophylactic inasmuch as it prevents disease which will follow from i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uct known as "LICEL". The Appellants claim that their product is classifiable under tariff sub-heading 3808.10 whereas according to the Department the product is classifiable under tariff sub-heading 3003.10. 3. The Tribunal has held that the product is classifiable under tariff sub-heading 3003.10. The Tribunal has followed an earlier judgment of the Tribunal in the case of Collector of C. Ex. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pter Note 1(c) of Chapter 38 indicates that Chapter 38 would not cover "Medicaments under Heading No. 3003 or 3004". Chapter Heading 2(i) of Chapter 30 defines "Medicament", inter alia, as a product comprising of two or more constituents which have been mixed or compounded together for therapeutic or prophylactic use. Thus, even though, in normal parlance, a product may be considered to be an inse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cament" in Note 2 of Chapter 30. It therefore gets excluded from Chapter 38. 7. This view has also been taken by us in the case of ICPA Health Products (P) Ltd. v. Commissioner of C. Ex., Vadodara reported in 2004 (167) E.L.T. 20. We are also in agreement with the opinion expressed by the Tribunal in Pharmasia's case (supra) wherein in respect of an identical product it has been set out that suc ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
