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TMI Blog1994 (11) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... s leading to the said controversy lie in a very narrow compass that is to say the appellants M/s. Sunny Industries (P) Ltd. files their classification list No. 2/86, dated 3-3-1986 claiming classification of their said product, namely, Ad-vitamin Massage Oil Forte under sub-heading 3003.19 of CET, 1985 as patent or proprietary medicine which was modified during approval by the Assistant Collector to sub-heading 3304.00 as preparation of skin on the ground that use of medicinal ingredients in the subject goods does not take it away from the purview of the above Tariff Heading. 3. The said question of classification of the subject product, namely, Ad-vitamin Massage Oil Forte stands already decided by this Tribunal against the appellants in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the subject product under Heading 3304.00 of CET, 1985 (earlier 14F), which was upheld on appeal by the appellants by the Collector (Appeals). 6. The ld. Counsel while admitting that the issue of classification stands already decided against the appellants by this Tribunal by its Final Order dated 26-10-1988 as reported in 1989 (39) E.L.T. 468 wherein it was held that Ad-vitamin Massage Oil Forte is classifiable after 17-3-1985 under Tariff Item 14F as consmetics and toilet preparations because as a massage oil it is for the care of skin and not under Tariff Item 14E as patent and proprietary medicine even if it contains some medicinal properties submitted that the said decision requires reconsideration. 7. Elaborating on his argumen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iliation of Vitamin A by surface observation and expecially recommended for rickets, xerosis and Keratmalacia. (6) that the product is sold as a drug and is recognised as such and referred to certain purchase orders; and (7) that what was medicine and not a cosmetic prior to the reconstitution of the present CET Act, 1985 cannot suddenly become a cosmetic or toilet preparation after its amendment. 8. Continuing further he cited the following cases :- (i) M/s. Pasteur Laboratories (P) Ltd. v. Collector of Central Excise, Calcutta as reported in 1987 (31) E.L.T. 192 (Tri.) = 1987 (12) ECR 817 wherein it was held that an item popularly known as drug in the market and in the medical profession cannot be classified as cosmetic or toilet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ended to be used for or in the treatment of diseases of human beings or animals. 9. He also referred to the uses of Vitamin A as shown at pages 1591 and 1592 of the Book GOODMAN and GILLMAN s . The Pharmacological Basis of Therapeutics, Sixth Edition and also at pages 751 752 of the Book The Pharmacopeia of the United States of America, Seventeenth Revision and pages 431, 432 and 1845 of Harrison s Principles of Internal Medicine, Ninth Edition. 10. In reply Shri Somesh Arora, ld. JDR submitted that virtually all the arguments which have been advanced in the present case by the ld. Counsel for the appellants were advanced earlier also by the ld. Counsel for the appellants in their own case that is to say Sunny Industries (P) Ltd. v. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... structuring of the Tariff in 1985 cannot suddenly become a cosmetic or toilet preparations after its amendment, he contended that the classification of the goods as medicine under old tariff is not conclusive of the classification of the same goods under new tariff since heading covered under both tariffs are different and new tariff incorporates rules of interpretation which was not mentioned under the old tariff and cited the case of M/s. BPL Pharmaceuticals Pvt. Ltd. v. Collector of Central Excise, Baroda, 1994 (69) E.L.T. 798. The Ld. JDR also drew our attention to Tender No. 5 (Medicine) 1984-85 appearing at pages 169-171 of the Paper Book wherein subject product Ad-vitamin Massage Oil Forte was sold as massage oil. 11. We have consi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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