1999 (1) TMI 104

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..... Shri C.P. Rao, SDR, for the Respondents. [Order per : Gowri Shankar, Member (T)]. Applications are for waiver of deposit of duty of Rs. 10.20 lakhs. Duty has been demanded on the ground that the two products manufactured by the applicant, Clohex and Stolin are not patent or proprietary medicines classifiable under Heading 30.03 of the tariff but preparations for oral or dental hygiene .....

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..... e contends that note 1(d) to Chapter 30 excludes preparations of Chapter 33 even if they have curative or propylaetic properties. Chapter 33 includes in its scope goods containing only properties such as essential oils falling under Heading 33.01. The use of the words term inter alia in note 2 of Chapter 33 shows that even products which are put up with an indication for use as cosmetics or toilet .....

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..... macopoeia to the use of 0.2% Chlorhexidine Gluconate for the treatment of gingivitis also strongly supports the case. The position is slightly different with regard to the other product. We have not been shown its packing. The Extra Pharmacopoeia indicates that povidone IP provides 8 to 12% of available iodine, whether a formulation which provides 0.12% povidone iodine IP would be effective as an .....

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