9911796707
TMI Blog2005 (1) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... Heading 33.04 of the said Schedule. 2. Heard both 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 To prevent Fungal infection of the foot and treat the itching on account of sweating in athletes and others in between the fingers and toes of foot. Corns Application of Franch OIL NH* on the corn spots continuously will reduce the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 appellants have the licence issued by the Director of Drugs Control, Tamil Nadu, for manufacture of Ayurvedic drugs. This licence has been renewed from time to time. Ld. Counsel has produced a copy of the above licence and also documentary evidence of its renewal. Franch OIL NH* figures at Sl. No. 17 of the list of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 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% and extract from Ocimum Sanctum (Tulsi) to the extent of 2%. Much of the literature produced by ld. Counsel is on the major constituent, namely, castor oil. Dravyaguna Vijnana (Materia Medica-Vegetable Drugs) by Dr. Gyanendra Pandey mentions certain therapeutic uses of castor oil. It states that castor se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsect 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 flame their ripening till it is soft and pliable. Apply warm castor oil on its surface. Spread over the affected parts and allow it to remain for a few hours. Repeat, if necessary. Cracks in nipples Apply castor oil locally. Dandruff Regular use of castor oil as hair-oil Dry skin Massage the whole body with castor oil once a week; apply castor oil on the hands and feet at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnot 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 [1997 (89) E.L.T. 658 (Bom.)], it was found by the Bombay High Court that castor oil (BP) could be used for large number of purposes including manufacture of medicinal preparations and pharmaceutical preparations. 6. In the case of Sharma Chemical Works (supra), the Supreme Court classified "Banphool Oil" containing 98% til oil and the remaining 2% ayurvedic ingredients like amla, chandan, camphor etc. as ayurvedic medicament under sub-heading 300 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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