9911796707
TMI Blog1998 (9) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... ce President]. The appellants herein are aggrieved by the impugned order passed by the Commissioner of Central Excise (Appeals), Ahmedabad whereby that authority has upheld the classification of the product manufactured by the appellants - paracetamol direct compression grade under sub-heading 2924.00 of Central Excise Tariff Act which was the classification adopted by the Jurisdictional Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d then added to the aforesaid granules and then mixed in Mixer. The resultant Product is called Paracetamol Direct Compression Grade 90%. In the said product Paracetamol constitutes 90% and the other ingredients make up the balance 10%. The ld. Counsel contended that the lower authorities have held that the product could be classified under Chapter 29. However, in order to so classify the good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re deliberately left in the product with a view to rendering it particularly suitable for specific use rather than for general use, they are not regarded as permissible impurities. It was further submitted that in a decision of the Tribunal in Madras Petro-Chem. Ltd. v. Collector of C. Ex. - 1991 (51) E.L.T. 395 (Tribunal) the HSN explanatory note has been followed. 2. We have heard Shri S.V. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner (Appeals) in the impugned order that it is not of material significance for deciding the classification whether the other substances were added in a pre-planned manner or the same occurred as a result of something inherent in the manufacturing process, is not well founded and has to be rejected. Thus, in concluding that 10% of the presence of other material is in the nature of impurity so as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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