Sunny Industries (P. ) Ltd. VS Collector of Central Excise

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

I.J.RAO, D.C.MANDAL, G.P.AGARWAL
Sunny Industries (P. ) Ltd. – Appellant
Versus
Collector of Central Excise – Respondent

Advocates Appeared:
Rathindra Nath Das,C.V. Durghayya

ORDER

I.J. Rao, Member (T)

1. The question that arises in the present appeal relates to the classification of "AD Vitamin Massage Oil Forte" manufactured by the appellants. Till 16-3-1985 this item was being classified under Tariff Item 14E as patent Proprietary Medicine. It is the case of the Department that with effect from 1-7-3-1985 when Tariff Item 14F (Cosmetics and Toilet Preparations) was amended by addition of an Explanation II, this product should be classified under TI 14F. The appellants' case is that even after amendment (to 14F) the goods continue to be classifiable under TI 14E.

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(i) Preparations for the care of the skin including beauty creams, vanishing creams, cold creams, makeup creams, cleansing creams, skin foods and tonics, face powders, baby powders, toilet powders, talcum powders and lipsticks.

(ii) Preparations for the care of the hair

(a) Hair lotions, creams and pomades

(b) Perfumed hair oils

(iii) Shaving creams, whether or not containing soap or detergents.

Explanation : 'Alcohol', 'Opium', 'Indian Hemp', 'Narcotic Drugs' and 'Narcotics' have the meanings respectively assigned to them in Section 2 of t

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I.J.RAO, D.C.MANDAL, G.P.AGARWALSunny Industries (P. ) Ltd. – AppellantVersusCollector of Central Excise – Respondent

I.J.RAO, D.C.MANDAL, G.P.AGARWAL
Sunny Industries (P. ) Ltd. – Appellant
Versus
Collector of Central Excise – Respondent