1998 (10) TMI 187

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..... 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 .....

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..... 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 .....

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..... 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 .....

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