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TMI Blog1990 (7) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... .K. Dorai Raj, Advocate, for the Respondent. [Order per : K.S. Venkataramani, Member (T)]. - Collector of Central Excise, Hyderabad has preferred these two appeals against orders No. 200/89(H) and 201/89(H) both dated 4-12-1989 passed by the Collector of Central Excise (Appeals), Madras in favour of the two respondents herein. 2. The facts in brief are that the respondents manufacture 'Liver E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for purposes of Heading 30.03, and the Collector (Appeals) also found that the product is approved by Drug Controller and it is included in the Schedule to Drugs Price (Control) Order, 1979. 3. Appearing for the appellant Collector Shri Narasimha Murthy, learned D.R. referred to the grounds of appeal and emphasised that the product predominantly consists of solid content of liver and it is sold ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and urged that end use is not relevant for classification as held in case law reported in 1979 (4) E.L.T. 653 J. He further contended that it is for the department to prove their case for classification under Heading 30.01 which they have failed to do and on the other hand the Hyderabad Central Excise Collectorate had issued a Trade Notice 17/90 dated 7-5-1990 saying that heparin injection is a m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resent case the product is supplied as bulk drug and not in measured doses or in retail packings. The labels of their products indicate "For manufacturers use only," and are supplied to drug manufacturers and are not cleared for use in hospitals. In the circumstances, the product clearly falls outside Heading 30.03 and in such a view of the matter, the fact that the product is approved as bulk dru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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