9911796707
TMI Blog2003 (7) TMI 606X X X X Extracts X X X X X X X X Extracts X X X X ..... (J) (Oral)]. - The issue in this appeal covers demand of duty after finalisation of provisional assessment, of the product FACE-TO-FACE cream being manufactured and cleared by the respondents herein. 2. (a) The Assistant Collector, while finalizing the provisional assessments after considering the nature of the product, the HSN Notes, notes in CETA 1985 and observing and coming to followin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the wordings of Chapter Note 33 (2) and a reference to HSN note confirms the view that the item face to face is mainly a preparation for care of the skin. Thereafter, relying on the Tribunal s decision in the case of M/s. Alpine Industries reported in 1997 (92) E.L.T. 53 Tribunal wherein the Hon ble Bench of this Tribunal was concerned with classification of the product of Lip Salve , used for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssification dispute. 3. (a) The issue of whether an entity would fall under Chapter 30 of the CETA 1985 or Chapter 33, is to be decided on the following principles which emerge from various Apex Courts decisions on the subject. (i) A medicine is that which is prescribed by a medical practitioner. (ii) A medicine is that which is used for a limited period of time (unless it ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f CETA 1985 and Chapter 33 ibid, and the notes thereunder, it s apparent that therapeutic or prophylactic uses must be the main uses of the product to classify it as a medicament. Mere fact that some ingredients are mentioned in the Authoritative text books on Ayurveda would not make the product a medicament . This view is supported by Note 1(d) to Chapter 30 which mentions that This Chapter doe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sification, based on the tests as prescribed by the Apex Court and facts in the case. 5. We, however, make it clear that the issue of provisional assessment raised being not for classification, would not assist the respondents, to urge before the original authority, since an assessment which was provisional under Rule 9B would be deemed to be provisional for all purposes. 6. With these observa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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