TMI Blog2003 (3) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... following products : (i) Puma Neem Facial Pack (Neemal) (ii) Puma Anti-Pimple Herbal Powder (Pimplex) (iii) Puma Herbal Facial Pack (Herbaucare) (iv) Puma Herbal Remedy for Facial Blemishes (v) Puma Herbal Massage Oil (vi) Puma Herbal Massage Oil for women (vii) Puma Hair Tonic Powder (Sukeshi) (viii) Puma Scalp Tonic Powder (Scalpton) (ix) Puma Anti-Dandruff Oil (Dandika) (x) Puma Shishu Rakshak Tel (xi) Puma Neem Tulsi. 2.2.He mentioned that these products have been classified by the jurisdictional Assistant Collector under Chapter 33 of the Tariff as Ayurvedic herbal cosmetics; that the Commissioner (Appeals), however, has classified the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion clearly show that the products are cosmetics; that for example, it is mentioned in respect of Puma Neem Face Pack that it is used to "reduce oiliness and give the skin sparkling glow, fights eruptions and other minor skin disorders"; that in respect of Puma Nourishing Mask, it is mentioned that it "restores and protects skin's natural oils, nourishes skin and stimulates blood circulation." He contended that if any of the impugned cosmetics products contains any ingredients which has some therapeutic or prophylactic property, such product would not fall outside the purview of Heading 33.04 since such product remains excluded from the scope of Chapter 30; that the products manufactured by the Respondents do not conform to the definition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pon the decision of the Larger Bench of the Tribunal in the case of Baidyanath Ayurved Bhawan v. Commissioner of Central Excise, Patna, [2002 (140) E.L.T. 459 (Tri.-L.B.) = 2002 (48) RLT 897 (CEGAT-LB)]. 3.On the other hand, Shri K.K. Anand, learned Advocate, submitted that the Respondents are manufacturing Ayurvedic medicines under the Ayurvedic Drug Licence; that the ingredients of all the impugned products are mentioned in the authoritative text book of Ayurveda; that they had submitted certificates and affidavits of hospitals, Chemists and doctors in support of the fact that all the products are understood by the people conversant with them as Ayurvedic medicines; that the products conform to two tests laid down by the Board vide Circ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it has been held that "a product can be classified as the Ayurvedic medicine if its ingredients are mentioned in the text books with reference to its medicinal effect." 4.We have considered the submissions of both the sides. Chapter 30 of the Central Excise applies to "Pharmaceutical Products". As per Note 2 to Chapter 30, "'Medicament' means goods which are products comprising two or more constituents together for therapeutic or prophylactic uses. Thus therapeutic or prophylactic uses must be the main uses of the product to classify it as a medicament. Mere fact that some ingredients are mentioned in the Authoritative text books on Ayurveda would not make the product a "medicament". This is supported by Note 1(d) to Chapter 30 which ment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Dr. Ranjan is in very general term without mentioning the name of the specific product prescribed by the doctor and the disease for the treatment of which it has been prescribed has also not been indicated. One affidavit has been given by Smt. Batul who is a beautician and is not a doctor. According to her Puma's Massage oil for women is useful for firming up the muscle tone of the breast and Puma's Herbal Body Massage is used for firming up sagging skin etc. A reading of few letters from individuals brought on record reveal that the products are used for facial blemishes and they want to know how to keep face fresh and glowing whole day. They also want to have copy of 'Pumas guide to Beauty' Booklet. The learned Senior Departmental Repre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yurvedic medicament and further the Allahabad High Court had held 'Himtaj oil' as a medicament oil in a sales tax matter. In the present matter Drugs Controller (India) has opined that except Dandika, 10 products may be treated as cosmetics. Even in respect of Dandika, it has been opined that it may be treated as Ayurvedic Drug because of its anti-dandruff activity (however, there is no supportive evidence for its action). Similarly Ministry of Health and Family Welfare has opined, after detailed examination of the different formulae that these products are mainly having cosmetic property and less medicinal property. We are thus of the view that all the products in question, except Puma Anti-Dandruff Oil (Dandika), are not Ayurvedic medicam ..... X X X X Extracts X X X X X X X X Extracts X X X X
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