9911796707
TMI Blog2005 (1) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... th sides. The appellants Counsel has shown us a sample pack of the product. The following particulars are seen superscribed on this pack. FOR EXTERNAL USE ONLY AYURVEDIC PROPRIETARY MEDICINE 100 ml. Contents : Cold Pressed Extraction of Ricinus Cummunis Linn Seed 88% Root 10% Extraction of Ocimum Sanctum 2% This pack contains a leaflet which also mentions the above trade name of the product and also declares, the following uses : Athletic Foot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is a boon to women in relieving the abdominal pain associated with menstruation. It has to be applied on the naval and lower abdomen during these days. Sprains Joint Pains Franch OIL NH* is a remedy for the pains associated with sprain in smaller joints when applied regularly. Itches Franch OIL NH* relieves the intense itching and irritation caused by daily usage of elastic materials in socks other dress materials of school going children adults. Ld. Counsel has also relied on voluminous literature on Castor Oil and Tulsi. He has also cited case law in support of the claim that Franch Oil NH* with the above medicinal properties should be appropriately classified under Heading 30.03. It is also pointed out that the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions, we find that the demand of duty is for the period June, 1999 to August 2001, during which period the appellants had a licence issued by the Director of Drugs Control, Tamil Nadu for manufacture of ayurvedic drugs. Franch OIL NH* figures in the list of products appended to this licence. The definition of drug under Drugs and Cosmetics Act, 1940 is an inclusive definition covering all medicines for external use of human beings. The product in question is, undisputedly, meant for external use of human beings. The question, now, is whether it can be considered as a medicine. It is not in dispute that the subject product is a preparation containing extracts from seed and root of Ricinus Communis Linn (Castor plant) to the extent of 98% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for radical cure. Shri T.V. Sairams Home Remedies deals with the medicinal uses of both castor oil and tulsi. In respect of Tulsi, the following applications are prescribed in Home Remedies : Colic Grind 1 tbsp. Tulsi leaves in water to make a fine paste and apply around the navel and on the abdomen. Insect bite Take 1 tbsp. Leave juice and drink with water. Also apply externally. Ringworm Grind finely a bunch of leaves and apply on the cleaned affected area. Skin diseases Take 1 tsp. Juice of tulsi leaves every day. Also apply externally. In respect of Castor oil, the applications are as follows :- Boils, to quicken their ripening Warm a betel leaf over a flam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stries, Inc., cosmetics are preparations used to change the appearance or enhance the beauty of the face, skin and hair. They have no medicinal applications. Ld. DR has referred to a statement in the leaflet enclosed with the product: Franch OIL NH* is a multispectrum oil for dermal care with proven effectiveness for various common ailments as listed below . He has picked the words dermal care to argue that the product is a cosmetic. This argument cannot be accepted inasmuch as, for a person suffering from skin disease, dermal cure is an integral part of dermal care and the leaflet enumerates a number of curative applications of the product. We note that, in the case of Premji Haridas Co. v. Municipal Corporation of Greater Bombay ..... X X X X Extracts X X X X X X X X Extracts X X X X
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