1. ORDER GA. JAHANGIR, ADDI. SECRETARY.-l. This revision application is directed against order-in- appeal No. 7 of 1985 dated 24th February, 1985 passed by the Collector Central Excise and Customs (Appeals) Southern Zone, Karachi.
2. The issues raised in this case are about the classification and valuation of the two products manufactured by Messrs Hamdard Dawakhana, Karachi namely, Zamad-e-Shabab and Rumani.
2. Mr. Munawar Ghani, Advocate, appeared for hearing on 28th January, 1988 at Karachi and reiterated the arguments advanced by them at the appellate and original stages. The department was represented by Mr. Mairaj Rasool, Superintendent, Karachi Collectorate of Central Excise and Customs. I have examined the record of the case and the submissions made by the applicants.
3. The composition and the use of the goods in question show that they are primarily for the care of a part of the female body and do not contain sufficiently high level of active ingredient to be regarded as having primary therapeutic or prophylactive effect to classify them as medicines. The appropriate heading therefore for the purpose of excise levy is item No. 04.04 (B) of the 1st Schedule to the Central Excises and Salt Act, 1944. However their contention that the prices varied in the market and their product Zamad*e-Shabab was exported during the period from 6th June, 1978 to 8th October, 1984 and as such the demand is to be reduced by the amount thus involved.
4. The case is accordingly remanded to the Deputy Collector, Central Excise, Karachi for recalculation of the amount due in consultation with the applicants. Case remanded.