2005 (10) TMI 142 - AT - Central Excise

Summary

Issues: Classification of product 'Sipro Syrup' under CET sub-heading 3003.10 as P & P medicaments or under CET sub-heading 2936.00 as mixtures of vitamins.

In this case, the Revenue appealed against the order of the Commissioner (Appeals) accepting the respondents' claim for the classification of the product 'Sipro Syrup' under CET sub-heading 3003.10 as P & P medicaments, contrary to the Revenue's claim for classification under CET sub-heading 2936.00 as mixtures of vitamins. The product in question contained a combination of vitamins and iron. The Revenue argued that since the product did not have a curative effect against specific diseases but only addressed deficiencies in the human body, it should be classified as mixtures of vitamins under Chapter Heading 2936.00, not as medicaments under Chapter 3003.10.

The Tribunal referred to a previous case before the Larger Bench involving a similar issue and product, where it was held that products with fixed dose combinations of vitamins like in the present case fall for classification under Chapter 30.03. The Larger Bench endorsed the view of an earlier decision in the case of M/s. E. Merck (India) Ltd. v. CCE, Mumbai. Following the precedent set by the Larger Bench decision and the earlier Tribunal decisions, the Tribunal found no grounds to interfere with the Commissioner (Appeals) order and upheld the classification of the product 'Sipro Syrup' under CET sub-heading 3003.10 as P & P medicaments. The appeal by the Revenue was rejected, affirming the classification decision made by the Commissioner (Appeals).