HUMPHREY AND COLMAN HEALTH Vs. CCE

JUDGEMENT

(1.) The common issue involved in these four appeals, arising out of three different Orders, is whether the products, namely, Canifur Liquid and Canifur AZ Liquid manufactured by M/s. Humphrey and Colman Health Products (P) Ltd. are classifiable under Sub -heading No. 3003.30 of the Schedule to the Central Excise Tariff Act as claimed by them or under Heading No. 33.05 of the Tariff as confirmed by the Revenue.

(2.) Shri V. Lakshmikumaran, learned Advocate, submitted that the Appellant Co. is engaged in the manufacture of Ayurvedic Veterinary medicines and the impugned two products are being manufactured by them under loan license for and on behalf of M/s. Cadila Veterinary; that the ingredients used in the manufacture of these two products are as under:

(3.) The learned Advocate also contended that the finding that the medicinal properties of the impugned products is only secondary one is a mere ipsi dixit and not based on any evidence whatsoever; that on the other hand, the evidences produced by them in the form of clinical trials, affidavits from the doctors, dealers and users of the product, drug licence issued by the authority conclusively establish that the primary use of the product is as a medicament and not as a hair growth item; that it has been mentioned by the Commissioner in Order -in -Original No. V -30/15 -163/Dem/95 dated 30.12.1997 that the label of the products described the products as under: