9911796707
TMI Blog1999 (3) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... in the appeal filed by M/s. True Food Corporation is whether Papain IP/BPC, manufactured by them is classifiable under sub-heading 3003.20 as claimed by them or under sub-heading 3507.00 of the schedule to the Central Excise Tariff Act as decided by the Collector (Appeals) in the impugned order dated 9-1-1992. 2. The Appellants have, under their telegram dated 20-6-1997, requested to decide the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne. On Appeal filed by the Department Collector (Appeals), Pune, under the impugned order, classified the product under Heading 35.07 holding that both Indian Pharmacopoeia and British Pharmacopoeia describe the impugned product as proteolytic enzyme; there is no indication of the product being used as a medicine; Papain is used for digestion purposes and for hydrolysis of proteins. 3. The Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -CX, dated 6-3-1989 according to which Papain being enzymes which are specifically covered by Heading 35.07 is classifiable under that heading. It was further mentioned that the department had relied upon the test report of the Dy. Chief Chemist who opined that the sample was composed of an enzyme and preservative and is used in pharmaceutical industries for Hydrolysing proteins i.e. used as an en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Customs - 1990 (45) E.L.T. 651 (T) in which it was held that liquid Paraffin IP, being a Medicament, was classifiable under sub-heading 3003.20 of Central Excist Tariff Act. 4. Shri M.P. Singh, ld. DR reiterated the findings of the Collector (Appeals) as contained in the impugned order and also submitted that Parmacopoeia also contains chemical which are used in the preparation of medicines. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls), speaks of Papain obtained from the dried latex of the Papaya tree. In the present matter, the dried latex of unripe papaya is mixed with Lactose B.P., Sodium, Meta- Bisulphate and cystine. There is thus substantial force in the contention of the Appellants that their product is classifiable under Chapter 30 of the Tariff as medicament. Further, Heading 35.07 covers prepared enzymes not elsewh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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