2007 (4) TMI 33

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..... considered as having curative value prepared for therapeutic or for prophylactic uses. The items are: (i) Notix Forte (ii) Notix Talc (iii) Notix Scrub Liquid (iv) Seledruff The appellants claim these products as 'Veterinary Medicaments' falling under Chapter No. 3003.10, while department has treated them as 'animal toilet preparations' falling under Chapter No. 3307.90. 2. The appellants contention is that the items are not 'animal toilet preparations' as they are using drugs in its preparation which are required for preventing fleas, ticks, lice, parasites and other bacterial and fungal infections. They are not toilet preparations for mere cleaning the animals like soap and shampoo. They are all 'Veterinary Medicaments'. The .....

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..... g Licence issued by Drug Controller and hence, they are not 'animal toilet preparations'. The appellants have also produced the trade literature to show that the items are marketed as 'Veterinary Medicaments'. 3. The learned Counsel submits that once Drug Licence has been issued by Drug Control, then the item has to be treated as manufactured under Drugs Act. He relies on the ratio of the following rulings of the Apex Court and Tribunal. (i) BPL Pharmaceuticals Ltd. v. CCE, Bombay - 1995 (77) E.L.T. 485 (S.C.) (ii) Muller Phipps ( India ) Ltd. v. CCE, Bombay - 2004 (167) E.L.T. 374 (S.C.) (iii) CCL, Nagpur v. Vicco Laboratories - 2005 (179) E.L.T. 17 (S.C.) = 2005 (66) RLT 231 (S.C.) (iv) CCE, Calcutta v. .....

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..... sites and for curing skin ailments caused by bacterial and fungi like Seborrhic Dermatitis, pyoderma, allergic dermatitis, mange, hormonal imbalances, etc. 5.1 We have perused the judgments cited supra. It is well laid down in all these citations that once a product is manufactured under a Drug Licence, then the same cannot be considered as 'toilet preparations'. In view of the cited judgments which supports the appellant's case and also in the light of the evidence both the technical and trade literature produced by the assessee, the items manufactured by them are required to be treated as 'Veterinarian Medicaments' falling under chapter heading 3003.10 of CET 1985. They are not 'animal toilet preparations' as contended by the departme .....

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