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TMI Blog2010 (8) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... he Revenue and accordingly rejected - E/3394-3396/2005 - A/1064-1066/2010-WZB/AHD - Dated:- 5-8-2010 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) REPRESENTED BY : Shri S.K. Mall, SDR, for the Appellant. Shri P.M. Dave, Advocate, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - Revenue is in appeal against the orders of the Commissioner (Appeals) wherein he has held that the products enmoist cream, calderm cream, calderm lotion manufactured by the respondents are classifiable under Chapter 30.03 as medicaments and has set aside the demand for differential duty and for revision of classification in his orders relating to three different periods on the same issue. 2.Heard both th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt in the case of Shree Baidyanath Ayurved Bhavan Ltd. v. Collr. of C. Ex., Nagpur reported in 1996 (83) E.L.T. 492 (S.C.). 5. In view of chapter notes 1(d) and 2(i) under Chapter 30 of CETA, 1985 calderm lotion is also required to be classified under CETH 3304 only. Even though zinc oxide and calamine as per technical literature do find mention as meant for application for prophylactic use in skin care, they are never considered medicaments. 6. On the other hand learned advocate on behalf of the respondents submitted that as per the chapter notes of Chapter 30 and Chapter 33, the products have to be classified as per their use. He admitted with the contention of the Revenue that merely because the product has prophylactic p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the department should have got another test conducted. Chemical examiner has not said that the product does not contain dimethicone, calamine etc. Further he also submitted that various skin specialists recommend use of the products in question and in this connection he submitted that certificates from six doctors have been produced in addition to certificates from professors also have been submitted. Two more certificates from distributor and the wholesale dealer were also produced. The certificates of distributors and wholesale dealers show that only druggists and chemists store and sell the products in question as medicaments and the same are not available in any departmental store or grocery store. 7. We have considered the sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee products in question, it was stated in the show cause notice that from the labels used in the packing containers it appears that they are in the nature of beauty preparations made for the care of skin. It also said that it also appears that the said products are projected, marketed and sold as skin care products. What exactly has been mentioned on the label has not been discussed either in the show cause notice or in the impugned order. In the absence of what exactly is mentioned in the label, these observations in the show cause notice are of no help to the Revenue. In view of these circumstances, the evidence produced by the respondents in the form of doctors' certificates, professors' certificates, wholesale dealers and distributors' ..... X X X X Extracts X X X X X X X X Extracts X X X X
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