ALFA PACKAGING Vs. COMMISSIONER OF C. EX., VAPI

JUDGEMENT

(1.) THE dispute in the present appeal relates to the correct classification of the following three products being manufactured by the appellant for M/s. Hindustan Lever Ltd.

(2.) AFTER hearing both the sides duly represented by Shri V.S. Sejpal and Ms. H. Aparna, learned advocates appearing for the appellants and Shri Avinash Thete, learned DR appearing for the Revenue, we find that the description and method of use shown on the bottles/outer packaging of the above said products is as under :

(3.) STATEMENT of Shri K.K, Parkhi, factory manager was recorded on 17 -5 -02 clarifying about the ingredients and raw materials of the product. For better appreciation, the relevant part of his statement is reproduced below : On being asked regarding the ingredients/raw materials of Lux Body Wash, he stated that the raw material for Deep Cleansing variant are Treated Water, Metasol, Codex 661, SSLES 28%, Glycerin, Natrasol, Laurie Acid, Myristic Acid, KOH, Formalin, Frescolat MGA, Patent Blue, Quinolin Yellow, Ham Extract and Essential Perfumes. The raw material for moisturizing variant are treated water, Sles 28%, Carbopol 940, CAPB, BHT, Caustic Soda, Jauguar C35, Genapol EGL, GLYCERIN, Formalin, SILICON 1785 Emulsion, Sunflower Seed Oil. Perfume Bellalux, PVD Salt and Caustic Soda. On being asked whether any of the said raw materials/ingredients are soap, he stated then none of the raw materials are soap. On being asked regarding the manufacturing process, he stated that various ingredients are physically mixed/blended at various stages as per the proportion given by M/s. Hindustan Lever Ltd. He stated that no chemical reaction takes place during the process. On being asked regarding the use of the said variants of Lux Body Wash, he stated that the said products are used for Bath for human beings. The moisturizing body wash has double moisturizing action, goes deeply into the skin pores and helps keep essential moisture in leaving it moisturized and silky. The Deep Cleansing body wash have active cleansers and Glycerin, penetrates the skin to clean it of excess oils, dirt and grime and keeps it clear and beautiful.