9911796707
TMI Blog1992 (8) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... the Calamine was a mixture of Zinc Carbonate or Zinc Oxide with Iron Oxide and was specified in Indian and British Pharmacopoeia. They also claimed that it was being supplied only in bulk in 50 kgs. packings for the manufacture of preparations for the care of skin. On the grounds that Note 5 of Chapter 33 provides that Heading 33.04 applies inter alia to skin foods, skin tonics and other preparations for the beautification or protection of the skin and in terms of the notes on page 436 of the HSN medicinal preparations even if listed in the official pharmacopoeia do not necessarily fall under Chapter 30 the Assistant Collector held that Calamine I.P. and Calamine B.P. manufactured by the appellants were classifiable under Heading 33.04. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unds. He stated that addition of 1% Ferric Oxide to duty paid Zinc Oxide classifiable under sub-heading 2817.10 and Zinc Carbonate falling under sub-heading 2836.90 procured from the market does not constitute manufacture and in terms of Interpretative Rules 3(a) and 3(b) Calamine I.P. and Calamine B.P. would also be classifiable under sub-heading 2817.10 and 2836.90 respectively. He contended that Calamine was being cleared in bulk with quantities of 50 kgs. packed in bags bearing only details such as Calamine I.P. or Calamine B.P, batch no., weight, manufacturing date and drug licence number. He stated that the packages do not bear the details regarding the qualities of the material or the method of use. He argued that under these circums ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns made on behalf of both sides. It is seen that the main point that arises for consideration in this case is whether Calamine IP and Calamine BP when cleared in bulk 50 kgs. packages are classifiable under sub-heading 3304.00 as held in the impugned order or as claimed by the appellants or their correct classification will be under Headings 28.17/28.36 or alternatively under Headings 30.03/30.05 as claimed by the appellants. In arriving at the finding that Calamine IP and Calamine BP in bulk packing of 50 kgs. would be classifiable under sub-heading 3304.00 the Collector (Appeals) relied mainly on Note 1(d) of Chapter 30 and Notes 2 and 4 of Chapter 33 which are reproduced below :- CHAPTER 30 PHARMACEUTICAL PRODUCTS Notes :- 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mine IP and BP in bulk packings of 50 kgs. it is evidently they are not classifiable under Headings 33.03 to 33.07 since they are not put up with labels, literature etc. indicating their use as cosmetics or toilet preparations. In our view Note 4 to Chapter 33 which has been referred to by the Collector (Appeals) is not relevant since it provides that conversion from bulk quantity to retail packs amounts to manufacture. In the appellants case no such conversion from bulk quantity to retail packings was being undertaken. Under these circumstances we are not inclined to agree with the finding in the impugned order that Calamine IP and BP in bulk packings of 50 kgs. were classifiable under sub-heading 3304.00. 5. The product Calamine IP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... athic or Bio-chemic. 3003.20 - Medicaments (other than patent or proprietary) other than those which are exclusively used in Ayurvedic, Unani, Siddha, Homoeopathic or Bio-chemic systems 3003.30 - Medicaments, including those used in Ayurvedic, Unani, Siddha, Homoeopathic or Bio-chemic systems. We find that according to the Condensed Chemical Dictionary, Tenth Edition (Revised by G. Hawley) Calamine is : (1) A hydrated zinc silicate containing 67.5% zinc oxide, Sp. gr. 3.5; Mohs hardness 4.5 to 5. Pyroelectric. Occurs in U.S. and Europe. Source of metallic zinc. (2) Zinc Oxide with low percentage of ferric oxide; ZnO must be 98%. Soluble in mineral acids; insoluble in water. Pharmaceutical ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
