Page 52 - GSTL_23rd July 2020_Vol 38_Part 4

J110 GST LAW TIMES [ Vol. 38
stantially for the care of skin and simply because it contains subsidi-
ary pharmaceutical or antiseptic constituents or is having subsidiary
curative or prophylactic value, it would not become medicament
and would still qualify as the product for the care of the skin. There
would be certain products which would be purely for the care of
skin and certain other products would be clearly medicament and
such cases may not pose any problem. The issue of determination as
to whether a particular product falls in Chapter 33 or Chapter 30
would arise in those cases where certain products have the shades
or qualities of both, namely, skin care as well as cure of skin diseas-
es. In such cases, the necessary exercise requires to be undertaken. When-
ever product has curative or prophylactic value as well, but the Department
still wants the said product to be brought under sub-heading 3304.00, onus
is on the Department to show that it is not medicament. For this, it will
have to demonstrate that curative or prophylactic value is only subsidiary
in nature or that the product is covered by the description under Chapter
Notes 5, namely, either it is chiropody or barrier cream to give protection
against skin irritants. If the Department fails to discharge this onus, the
product has to be treated as medicament and would be covered under Chap-
ter 30. [para 6]
 2018 (15) G.S.T.L. 278 (Tri. - Del.) : Commr. of C. Ex. & S.T., Dehradun v.
Multani Pharmaceuticals :-
Rooh-e-Gulab Sharbat - Area based exemption under Notification
No. 49/2003-C.E. - ‘Sharbat’ contains various ingredients such as
Gulab Ark, SITA (sugar) & Jal (water) mentioned in various Ayur-
vedic Authoritative Texts as having therapeutic use - Also, sharbat
to be taken as per doze mentioned in containers or as directed by
physician - Classifiable under Heading 3003 of Central Excise Tariff
as a Medicament and eligible for exemption. [para 10]
Rovan Poshak Tail - Area based exemption under Notification No.
49/2003-C.E. - Product contains ingredients such as Keshraj,
Madhuyashti, Karshphal, Dhatriphal, Nimba, Sarasawati, Nil Push-
pa, Indravaruni, Rose Mary Oil, Nimbu Ark, etc. mentioned in vari-
ous authoritative Ayurvedic Texts - Container for tail having a dis-
claimer that it is not a cosmetic and toiletry preparation but an
Ayurvedic Medicine for curative and preventive therapy - State
Drug Licensing Authority and Directorate of Ayurvedic and Unani Ser-
vices, certifying the product to be Ayurvedic Proprietary Medicine - Classi-
fiable under Heading 3003 of Central Excise Tariff as a Medicament and el-
igible for exemption. [para 11]
 2016 (337) E.L.T. 80 (Tri. - Kolkata) : Dabur India Ltd. v. Commissioner of
Central Excise, Kolkata-VII :-
Chyawanprash Awaleha and Chyawanprash Awaleha Special -
Manufacture of - Classification - Whether classifiable under Chapter
Heading 30.03 of Central Excise Tariff as ‘Ayurvedic medicaments’
as claimed by assessee or under Heading 21.07/21.08 ibid as food
supplement/tonic as per Revenue - HELD : Main ingredient of any
Chyawanprash is Amla which acts both as tonic and medicine - It is
claimed on wrappers of impugned products that it has therapeutic
and prophylactic use - As per opinion of experts, in addition to me-
dicinal properties, said products also act as health tonic - As per
C.B.E. & C. Circular dated 5-12-1991, when a product having effect of both
GST LAW TIMES  23rd July 2020  52