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TMI Blog1988 (5) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... iduary Tariff Item 68 as held by the lower authorities and in the alternative whether consequent to classification under residuary Tariff Item 68 the appellants are eligible to claim benefit of exemption under Notification 234/82-C.E., dated 1-11-1982 in respect of the goods imported. 2. The appellants vide Bill of Entry imported TPP Powder - a bulk drug. There is no dispute about basic customs classification. The dispute is only about classification for purposes of additional duty as set out above. It appears that at the time of import itself the appellants claimed under classification........ for additional duty under T.I. 14E but the Assistant Collector held the goods as properly classifiable under T.I. 68 vide his order dated 18-7-198 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny other mark such as a symbol, monogram, label, signature or invented words of any writing which is used in relation to that medicine for the purpose of indicating or so as to indicate a connection in the course of trade between the medicine and some person, having the right either as proprietor or otherwise to use the name or mark with or without any indication of the identity of that person. and argued that TPP Powder imported by the appellants is a drug or medicinal preparation used for prevention of ailments. It is used directly in the manufacture of Hepasulfol Hepasulfol AA Tablets. The powder retains exactly the same medicinal value when manufactured into tablets and the ultimate product tablets only differ in shape and form fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (22) E.L.T. 406 (Bom.). In this decision the High Court held that if the appellants in the appeal before the High Court had throughout the proceedings before the Customs authorities as well as before the Trial Court proceeded on the basis that the hardened oil manufactured by them is a vegetable product falling under Item 13 of Central Excise Tariff it was not open to them to contend subsequently that hardened oil produced by them is not classifiable as vegetable product under Item 13 ibid. 7. There is no dispute that TPP Powder was imported by the appellants as bulk drug. We have reproduced above Explanation I to Item No. 14E. It would be seen that for classification under the item it is not merely sufficient that the product should b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnot be urged now. The appellants had claimed classification under Tariff Item 14E and the notification is not applicable to goods falling under Item 14E. The Revenue resisted the plea on the ground that goods properly fell under Item 68. That plea has been accepted by the lower authorities and by......... us. Revenue cannot approbate and reprobate or blow hot and cold in the same breath. The natural corollary flowing from classification under Tariff Item 68 claimed by the Revenue and upheld by the lower authorities and by us is that benefit of exemption aforesaid is available to the appellants. In the situation aforesaid there is no question of the claim being time-barred or belated. The benefit of exemption flows from the stand taken by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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