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TMI Blog1998 (11) TMI 262X X X X Extracts X X X X X X X X Extracts X X X X ..... 0/- (Rupees Twelve Lakhs only). This option should be exercised by the party within 20 days of the receipt of the order failing which the goods will stand absolutely confiscated. 2.The facts of the case are that the Appellants are importers and imported Shave Foam and Shave Gel and claimed the ITC Classification under Heading 3307.10 and claimed clearances thereof under Special Import Licence (SIL) as Shaving Cream. The Department alleged that the goods did not answer the description of Shaving Cream as they have been described as Shave Foam and Shave Gel and, therefore, specific licence was necessary. The Importers waived the requirement of issue of Show Cause Notice and requested for personal hearing. It was contended by the Appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties. 4.He submitted that this general heading is sub-divided into sub-headings as under : 330710 00 Shaving Cream Restricted Consumer goods. Not permitted to be imported except against a licence or in accordance with a Public Notice issued in this behalf. Import permitted against Special Import Licence (SIL) 330710 09 Other pre or after shave preparations Restricted Consumer goods Not permitted to be imported except against a licence or in accordance with a Public Notice issued in this behalf." 5.Regarding import restrictions, shaving c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t presents a barrier to water and impedes hair softening. The use of a shaving soap or shaving cream provides a wet, lubricating blanket of water that reduces friction between the razor blade and the skin. Brushless Shave cream has been defined as Brushless shave creams are similar to vanishing creams, with an excess of free fatty acid, usually stearic, emulsified into a non-alkaline base of suitable viscosity or consistency. Its softening effect is not so rapid as that obtained with a lather shave. 8. Aerosol Shave Cream in pressurized containers are defined as convenient to use because the lather is easily obtained in a ready to use form from the can and is easily rinsed off the face. Formulations are either aqueous soap solutions o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stick. The American Medical Association recommends that men with dry or soap-sensitive skin use brushless shave creams that, because of their emollient properties, soothe the skin and do not dry it out. 10. Pre-shave and After-shave preparations have been defined as: Most pre-shave lotions are designed to be used before shaving with an electric razor. Some are made for a regular razor and usually contain coconut oil, fatty acids, triethanolamine, alkyl arylpolyethylene glycol ether (a dispersant), water and perfume. Pre-shave preparations temporarily tighten the skin to facilitate cutting the hairs. Electric razor pre-shave products may contain aluminium phenolsulfonate, menthol, camphor, water and perfume dissolved in alcohol. An oily ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of preparation. However, the best beard softener is still water. 11. The ld. Counsel submits that the above technical literature brings into prominence 2 factors and that is what shaving cream is and whether aerosol shave foam and shave gel are shaving creams or not. He submits that the Consumer s Dictionary of Cosmetic Ingredients clearly illustrates that there are three products viz. Pre-shave, shaving cream, after shave lotions. Pre-shave, according to the Counsel, are used in an electronic razor and are distinct products. Shaving creams are used with normal razors and the third product - after shave are used for soothening effect of burning in the skin. He submits that the product imported by the Appellants is a shaving cream and, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g Cream and the second category is other pre or after shave preparations. The point, therefore, for determination is limited to whether shave foam and shave gel are shaving creams or not. We have also studied the literature about pre-shave and after-shave preparations. We note that pre-shave preparations are essential when using an electronic razor which does not require foam or lather. We have also observed that after shave preparations are used only for soothing the burning feeling on the skin after the shave is over and may contain aromatic substances having perfume etc. We find that the product is neither a pre-shave nor an after-shave preparation and the product is a Shaving Cream. The Department s contention that the product is not tr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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