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TMI Blog2014 (6) TMI 342X X X X Extracts X X X X X X X X Extracts X X X X ..... nts especially in ayurvedic and homeopathic treatments for treatment of skin disorders such as psoriasis, eczema, hyperpigmentation, etc. The product literature and product packing clearly indicates that ‘Alovit Cream’ is for use in treatment of skin diseases mentioned above and the product has to be used after consultation with the Doctor. The certificates issued by various Skin Specialists also clearly indicates that ‘Alovit Cream’ is prescribed as a drug for treatment of skin diseases. The licence issued by the Drug Control authorities also shows that the product is a drug. In the light of these evidences submitted by the appellant, it is clear that the product merits classification as ‘P or P’ medicine under CETH 3003.10. As against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der CETH 3003.10 as P or P Medicine inasmuch as the goods have been manufactured under a drug licence issued under the Drugs Cosmetics Act, 1940 and is used to treat skin disorders such as haemorrhoids, psoriasis, Atopic Dermatitis, Eczema, Xeroderma and Ichthyosis, skin ageing/wrinkling, acceleration of wound healing and minimizing scars and lightening post-acne marks and hyperpigmentation. The appellant also submitted affidavits or certificates issued by skin specialists who certified that Alovit Cream is prescribed for treatment of skin disorders and the product literature also shows that it is used as a complete therapy for dry skin/dermatitis/hyperpigmentation or skin conditions like Psoriasis, Atopic Dermatitis, Eczema, etc. and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tis, burns, cancer, depression, diabetes, glaucoma and so on. The US Pharmacopeia also refers to Aloe as a drug having applications in dietary supplements and dermatology. The appellant had also adduced an expert opinion from Shri M.K. Pradhan, a technical adviser having expertise in medicinal formulations, wherein he has certified that Alovit Cream contains active ingredients aloe extract and tocopheryl acetate I.P. and has been formulated in a manner that ensures delivery of the two active ingredients to the required site of action i.e. skin, and has been designed to exhibit a therapeutic action which will complement the primary prescription used for the treatment of various skin disorders. Besides, the appellant had produced cert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r skin care. He also relies on the decision of the Tribunal and the Hon ble Apex Court in Ayurchem Products v. Commissioner of Central Excise, Mumbai-III - 2005 (190) E.L.T. 275 (Tri.-Mumbai) and Alpine Industries v. Collector of Central Excise, New Delhi - 2003 (152) E.L.T. 16 (S.C.) in support of the contention that the classification of the product as a skin care product. 5. We have carefully considered the submissions made by both the sides. 5.1 From the technical literature available on the subject matter by way of Martindale - The Complete Drug Reference , U.S. Pharmacopeia, the expert opinion tendered by Shri M.K. Pradhan, it is seen that aloe extracts has therapeutic properties and has been used in various treatments especi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f and not under Chapter 33, especially when there has been no attempt on the part of the Revenue to prove that the products are cosmetics. In the present case also, we observe that there is no attempt on the part of the Revenue to prove that the product is cosmetics. In the case of Sharma Chemical Works, it was held that Banphool Oil consisting of 98% til oil and 2% ayurvedic ingredients like amla, chandan, camphor, etc. and used for headache and eye problems, insomnia, etc., registered as a drug with the Drugs Control authorities and manufactured under a drug licence is classifiable as an ayurvedic medicine and not as a perfumed hair oil as contended by the Revenue. In this case, it was further held that the mere fact that the product is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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