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2011 (8) TMI 567 - AT - Central ExciseClassification - Macraberin tablets composition of Vitamin B1, B6 and B12 - Held That - In view of E.Merck (India) Ltd. vs. CCE (2004 - TMI - 52679 - CESTAT, WEST ZONAL BENCH, MUMBAI), classifiable under Chapter 30 of the CET and not under Chapter 29.
Issues:
Classification of goods under Chapter 30 of the Central Excise Tariff vs. Chapter 29 of the Tariff. Analysis: The appeal was filed by the revenue against an Order-in-Appeal dated 24.11.2003, regarding the classification of macraberin tablets manufactured by M/s. Glaxo India and M/s. Bini Medilabs. The revenue argued that the tablets, composed of Vitamin B1, B6, and B12, should be classified under Chapter 29 of the Central Excise Tariff, as they lack therapeutic value and do not cure any ailments. On the other hand, the respondent contended that similar products had been classified under Chapter 30 in previous cases, citing relevant precedents such as E.Merck (India) Ltd. vs. CCE and Micropure Parenterals P. Ltd. vs. CCE. The respondent urged that the tablets should be classified under Chapter 30 based on these decisions. The Tribunal examined the issue and found that previous decisions had already settled the classification of fixed-dose combinations of Vitamin B1, B6, and B12 under Chapter 30 of the Central Excise Tariff. The Tribunal noted that in the respondent's own case, the revenue's appeal had been dismissed on the same issue, further supporting the classification under Chapter 30. Consequently, the Tribunal held that the macraberin tablets in question should be classified under Chapter 30 of the Central Excise Tariff, rejecting the revenue's appeal and upholding the Order-in-Appeal in favor of the respondent. In conclusion, the Tribunal's decision was based on the settled classification of similar products under Chapter 30 in previous cases and the dismissal of the revenue's appeal in the respondent's own case. The judgment reaffirmed that the macraberin tablets, being a fixed dose combination of Vitamin B1, B6, and B12, should be classified under Chapter 30 of the Central Excise Tariff, in line with established precedents and legal interpretations.
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