2004 (1) TMI 403 - AT - Central Excise

Summary

Issues: Classification of 'Vistapen 400' and 'Vistapen 800' under sub-heading No. 3003.11 for the period from April 1986 to February 1988.

Analysis:
1. The Chemical Examiner's report did not involve any test on the product but relied on information from the label. The report stated the active ingredient as Becampicillin Hydrochloride, confirmed by a Professor of Chemistry from I.I.T., Mumbai, as a derivative of Penicillin.

2. Show Cause Notices described the goods as a Salt or derivative of Penicillin. The impugned order held the goods as Salt of Derivative of Penicillin, not covered under sub-heading 3003.11.

3. The advocate argued that various reputable sources classified Becampicillin Hydrochloride as a penicillin derivative. The literature and expert opinion supported the classification under sub-heading 3003.11.

4. The Tribunal found merit in the submissions, noting the wide entry under sub-heading 3003.11 covering penicillin in various forms for oral or parenteral use. The active ingredient and expert opinion confirmed the goods as a derivative of penicillin, justifying classification under sub-heading 3003.11.

5. The impugned order was set aside, and the appeal was allowed. Additionally, a directive was issued to the Chairman, C.B.E. & C. to ensure timely completion of adjudication cases on classification issues.