M/S. ALPINE INDUSTRIES versus COLLECTOR OF CENTRAL EXCISE, NEW DELHI.

M/S. ALPINE INDUSTRIES versus COLLECTOR OF CENTRAL EXCISE, NEW DELHI.

The product 'Lip Salve' is essentially a protective/preventive preparation for chapping of lips, used for care rather than cure, and is not prescribed by doctors nor available from chemists as a medicament. Applying the commercial parlance theory and relevant chapter notes, it falls under Heading 33.04 of the Central Excise Tariff Act, 1985 as a preparation for care of the skin other than medicaments, not under Heading 30.03 as a medicament.

Parties
Appellant: MIS. Alpine Industries; Respondent: Collector of Central Excise, New Delhi
Jurisdiction
India
Judgment Date
14 January 2003
Procedural Posture
Civil Appeal / Appeal From Order of Central Excise, Customs and Gold (control) Appellate Tribunal
Outcome
Appeals dismissed.
Legal Topics
Central Excise Classification, Interpretation of Tariff Entries, Commercial Parlance Theory
Taxation Law Central Excise Classification Interpretation of Tariff Entries Commercial Parlance Theory

Case Brief

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Parties

MIS. Alpine Industries

Appellant

Collector of Central Excise, New Delhi

Respondent

Procedural Posture

Civil Appeal / Appeal From Order of Central Excise, Customs and Gold (control) Appellate Tribunal

Legal Issues

  1. 1 Whether the product 'Lip Salve' manufactured by the appellant is classifiable as a 'medicament' under Heading 30.03 or as a preparation for skin care under Heading 33.04 of the Central Excise Tariff Act, 1985

Ratio Decidendi

The product 'Lip Salve' is essentially a protective/preventive preparation for chapping of lips, used for care rather than cure, and is not prescribed by doctors nor available from chemists as a medicament. Applying the commercial parlance theory and relevant chapter notes, it falls under Heading 33.04 of the Central Excise Tariff Act, 1985 as a preparation for care of the skin other than medicaments, not under Heading 30.03 as a medicament.

Court Disposition

Appeals dismissed.

Orders

  • Appeals are dismissed; classification under Heading 33.04 of Central Excise Tariff Act, 1985 is confirmed.