2011 (2) TMI 402

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..... for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The Revenue is in appeal against the order of the Commissioner of Central Excise (Appeals) who has accepted the claim of the assessees for classification of "Vaseline Intensive Care Prickly Heat Lotion" under CET sub-heading 3003.10 as a Patent or Proprietary Medicament, as against the Revenue's claim for classification as .....

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..... that Calamine I.P. has therapeutic and prophylactic uses. The decision of the Tribunal as above cited has been upheld by the Apex Court as reported in 1997 (91) E.L.T. A88 (S.C.). This decision has been followed once again in the case of Ferzco Corporation reported in 1999 (108) E.L.T. 419. Following the ratio of the above decisions, we uphold the impugned order and reject the appeal. (Dictated a .....

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