2004 (9) TMI 430 - AT - Central Excise

Summary

Issues: Classification of four products under CETA sub-headings 3003.10, 2936.00, and 3507.00.

The judgment deals with the classification of four products: Apofer Syrup, Apofer Capsules, Apohos Syrup, and Apozyme Liquid under different CETA sub-headings. The assessee claimed classification under CETA sub-heading 3003.10, but the authorities classified the first three products under CETA sub-heading 2936.00 and the fourth under CETA sub-heading 3507.00.

The Tribunal analyzed previous decisions to determine the classification of the products. They referred to a Larger Bench decision regarding intermixtures of vitamins, which classified similar products under CETA sub-heading 2936.00. However, this decision was reversed by the Apex Court. The Tribunal also considered a case where products similar to the ones in question were classified under CETA sub-heading 3003.10. Following these precedents, the Tribunal held that Apofer Syrup, Apofer Capsules, and Apohos Syrup should be classified under CETA sub-heading 3003.10.

Regarding Apozyme Liquid, the Tribunal referred to a case involving Papain IP/3PC, which was classified as a medicament under Chapter 30 instead of Heading 35.07. Based on this precedent, the Tribunal classified Apozyme Liquid under CETA sub-heading 3003.10, as claimed by the appellants.

In conclusion, the Tribunal set aside the impugned order and allowed the appeal, ruling in favor of the appellants' classification claims for all four products.