1993 (6) TMI 221

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..... Patent or Proprietary Medicines under the erstwhile Central Excise Tariff (CET). After coming into force of Central Excise Tariff Act, 1985, they filed classification list in July, 1986 claiming classification of the goods under Heading 30.03, sub-heading 3003.19 as Other P or P medicaments. The jurisdictional Assistant Collector (Central Excise), Division K-I, Bombay-I, Central Excise Collectorate took the view that PARAMINOL was correctly classifiable under sub-heading 3304.00 because in the product literature it has been described as Sun Screen or Suntan cream which is basically meant for protection against skin irritants are for the care of the skin and since sun screen and suntan cream which is basically meant for protection against sk .....

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..... etic preparations. The ld. Counsel also cited and relied upon the decisions of the Tribunal in the case of Pasteur Laboratories (P) Ltd. v. Collector of Central Excise, Calcutta - 1987 (31) E.L.T. 192 (Tribunal) and that of Collector of Central Excise v. Nicholas Laboratories - 1991 (56) E.L.T. 843, wherein in respect of similar products the Tribunal has held that the goods are correctly classifiable under Item 14E CET and under sub-heading 3003.19 CETA, 1985. 3. Sh. L. Narasimha Murthy, ld. DR contended that the criteria for classification under erstwhile item 14F CET are not relevant for classification under CETA, 1985 wherein regard should be had to Chapter Notes and Section Notes for determining coverage of the Tariff Heading. The .....

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..... ip;" as has been done by the Department. It is found that the Tribunal in its decision in Collector of Central Excise v. Nicholas Laboratories - 1991 (56) E.L.T. 843 has considered a similar product therein called Melatite cream, and the claim the manufacturer, there also was for classification under Heading 33.03, whereas the Department sought to classify it under sub-heading 3304.00 CETA, 1985 and the Department change the classification for the earlier period under the erstwhile CET from Item 14E (P or P Medicine) to 14F(1) which inter alia covered preparations for the case of the skin sun burn preventive preparations and suntan preparations. It was argued before the Tribunal by the manufacturer - respondent therein that Melatite was man .....

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