JUDGMENT

KURIAN, J.

1. ‘Care or cure’, is the clue for the resolution of the lis arising in these cases. If the product by name ‘Moisturex’ is held to be a medicament for cure, the decision goes in favour of the assessee and if the product is held to be one for care of the skin, the decision benefits the Central Excise. The Tribunal has held in favour of the assessee and, thus, the Central Excise is in appeals.

2. The Central Excise Tariff Act, 1985 (hereinafter referred to as ‘CETA’) under Chapter 30 of the Schedule (2) deals with pharmaceutical products for the purposes of tariff. At the relevant time, if a product is held to be medicament, then, the rate of duty was 15% and, if not, 70%. Heading 30.03 deals with the medicaments including veterinary medicaments. The same reads as follows:

“Heading Sub-headi Description of goods Rate of

No. ng No. duty

(1) (2) (3) (4)

30.03 Medicaments (including

3003.10 veterinary medicaments) 15%

-Patent or proprietary

medicaments, other than

those medicaments which are

exclusively Ayurvedic,

Unani, Siddha, Homoeopathic

or Bio-chemic.”

3. ‘Medicaments’ is defined under Note 2(i) under Chapter 30 whi