Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1998 (10) TMI 187

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nt. [Order per : Jyoti Balasundaram, Member (J)]. - The classification of two products viz. Boroquein Prickly Heat Powder and Boroquein Antiseptic Perfumed cream, manufactured by the appellants herein, arises for determination in this appeal preferred against the order of the Collector of Central Excise (Appeals), Bombay. According to the appellants, both products are ayurvedic medicines fallin .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... msp;We find that the Assistant Collector has passed a detailed order setting out the composition of the products, the use of the products, etc. The Boroquein Prickly Heat Powder is used for treatment of prickly heat, sores, itching, burning, etc. while the Antiseptic Perfumed cream is a protective and soothing emollient antiseptic cream for chapped skin, cuts and dry skin, etc. The authorities bel .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... has upheld classification of Johnson Prickly Heat Powder under T.I. 14F(1) upto 28-2-1986 and under CET sub-heading 33.04 from 1-3-1986 onwards. The ratio of the above decision is squarely applicable since the products are similar in nature. Hence, following the ratio of the above cited order, we hold that the two products in dispute are preparations of care of the skin falling under T.I. 14F of t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates