S.C. Jain, Member (J)

1. M/s. Stamac Products, Calcutta (hereinafter called the appellants) manufacture medicines and held Licence No. L-4/21/Med/ 65(v).One of the products manufactured by them is known in the trade as Marylon Medicated Shampoo' and the appellants also describe it as such.

2. They filed a classification list classifying this product (Marylon Medicated Shampoo) 100 ml under Tariff Item 14E (as patent or proprietary medicine) Along with this classification list, the appellants also produced a carton indicating in printing that the product is 'Marylon Medicated Shampoo' and it cleans, disinfects hair and controls dandruff. The ingredients of this product namely, Benzalkonium Chloride, Cetrimide, Undecenoic Acid, D-Panthenol in a non-ionic base have also been mentioned on this carton. A sample of product was drawn vide Test Memo No. 2, dated 12-12-78 and the Chemical Examiner in his report dated 1-1-79 opined as under :

"The sample is in the form of pale yellow coloured viscous liquid with agreeable fragrance. It lathers well and has cleansing property. It is free from alcohol and other narcotic drugs. It has the composition of synthetic detergent based shampoo conta