1999 (2) TMI 183

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..... of neem and karanj oils of 5% each by weight, with extracts of amla, brahmi, bhringaraj and sikakai. It was of the view that the product should be classified under Heading 3003.10 of the tariff as a patent or proprietary medicine. Notice was issued proposing reclassification of the product and demanding duty on the goods already cleared. The notice invoked the extended period contained in the proviso to Section 11A. Adjudicating on the notice, the Collector found that the extended period was not available because the appellant before him had not suppressed any facts. Since the notice proposed recovery only for the period beyond six months, he held that no such duty would be payable. He however ordered the product to be classifiable under He .....

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..... massaged on the head. The packing says that it not only destroys lice infestation by killing lice and also their larva but also relieves from the nasty itching. Heading 3808.10, as it stood at the relevant time was for Insecticides, fungicides, herbicides, weedicides and pesticides and other goods. Note 1(c) to Chapter 38 excluded from its scope medicaments classifiable under Heading 3303. The product in question is not an insecticide simpliciter. Malathion the active ingredient again is only 0.25% by weight of the entire product. It is evident that it is a preparation containing malathion to be used in the treatment of pediculosis (infestation of the body or head with lice) and for this purpose have been added to it other products such .....

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..... ingredient in Mediker which the Tribunal held to be a drug in C.C.E. v. Pharmasia Pvt. Ltd. The only difference between the two cases appears to be that there is no specific certification by drug control authority that malathion is a drug. However, there is no such requirement that in each case the drug control authority has to certify that the active ingredient in the product is a drug before it can be classified as medicament under Heading 30.03. The Tribunal has cited fact of acceptance of phenotrin as a drug control authority as an additional factor. It did not rest its case entirely on this. 5. In its judgment in BPL Pharmaceuticals Ltd. v. C.C.E. the Supreme Court did not lay down any specific criteria to be applied to determine .....

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