9911796707
TMI Blog2004 (6) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... ustry or under Heading Nos. 33.04 33.05 as preparations for the care of skin and hair as confirmed by Revenue. 2. Shri B.L. Narasimhan, learned Advocate, submitted that the Appellants manufacture Ayur brand shampoo and cream in three factories at Delhi, Jabalpur and Bhiwadi; that with a view to maintain uniform quality of the final products, they manufacture raw materials for their final products in their units in Mangolpuri and Ranjit Nagar, Delhi; that they make following compounds which are packed in Jerry cane of 25/50 kgs. each:- (1) TNP-00IS (shampoo), (2) TNP - 020S (shampoo), (3) TNP - 002C (cream) (4) TNP-013C (cream) (5) TNP-018C (cream) (6) TNP - 059C (cream) 2.2 He mentioned that these six compounds are the mai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... econdly, other compounds need to be added in the pre-determined portion to these compounds to obtain the desired final product; that the compounds are also not accompanied with labels and literature which would provide any indication that they can be used as shampoo or cream; that there is no indication whatsoever on packings that the goods are meant for retail sale and shampoos, etc.; that on the other hand, the labels on the products clearly indicate that they are raw materials for industrial use; that thus the impugned goods do not satisfy the conditions set out in Note 2 to Chapter 33 of the Tariff and, therefore, cannot be classified under Headings 33.03 to 33.07 of the Tariff. He relied upon the decision in the case of B.P.L. Pharma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioned that as per the impugned Order for classifying the compounds under Heading 33.02, they must contain substances of Heading 33.01 only or odoriferous constituents isolated from Heading 33.01 or synthetic compound; that the test applied by the Commissioner is that all the components of the compounds must be derived from or must contain substances falling under Heading 33.01; that this finding is not correct as Heading 33.02 covers also a mixture with a basis of one or more of these (odoriferous) substances ; that this part of the Heading applies to products which are not mixtures of odoriferous substances but are a mixture with a basis of odoriferous substances; that a product would, therefore, remain under Heading 33.02 by virtue of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubstances or to synthetic aromatics ; that as per Explanatory Notes of H.S.N., Heading 33.02 covers the following mixture : (a) Mixture of essential oils, (b) Mixture of resinoids, (c) Mixture of synthetic aromatics, (d) Mixture consisting of two or more odoriferous substances (essential oils, resinoids, and synthetics aromatics), (e) Mixture consisting of two or more odoriferous substances (essential oils, resinoids, extracted oleoresins or synthetic aromatics), (f) Mixture of one or more odoriferous substances (essential oils, resinoids, extracted oleoresins or synthetic aromatics) combined with added diluents or carriers such as vegetable oil, dextrose or starch, (g) Mixture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs read as under : - 33.02 Mixture of odoriferous substances and mixture with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages. 33.04 Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen and suntan preparations; maincure or pedicure preparations. 33.05 Preparations for use on the hair 6.2 It is the contention of the Appellants that the compounds in question manufactured by them are used as raw materials for the manufacture of shampoos or creams and these cannot be used as such as shampoos or cream because these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ations or put up in a form clearly specialized to such use. The impugned goods do not satisfy any of the requirements mentioned in Note 2 to Chapter 33 inasmuch they are not goods suitable for use as goods for beauty or make up (Heading 33.04) or preparations for use on the hair (Heading No. 33.05) as these are in highly concentrated form. Further Revenue has not rebutted the contention of the Appellants that the impugned goods are packed in 25 kgs./50 kgs. packing which is not a form clearly specialized to use as shampoo or cream. Moreover these goods, as per learned Advocate and which has not been controverted by Revenue, are not accompanied with labels and literature to the effect that the impugned goods are for use as cosmetics or toile ..... X X X X Extracts X X X X X X X X Extracts X X X X
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