9911796707
TMI Blog1999 (2) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... etting the Order-in-Original of the Assistant Collector of Central Excise which had classified the goods under Chapter 2 ibid. 2. Heard learned Advocate Shri R. Subramanian, who submits that either the goods would be classifiable under Chapter as per the Order-in-Original or under 3003.20 as medicament. He submits that they cannot be classified under 3003.10 as patent and proprietary medicines because this product does not figure in any of the monographs or official pharmocopoeia as mentioned in the notes to Chapter 30. It was because of this reason that the Assistant Collector had ruled out the applicability of sub-heading 3003.10 to this product at the original stage itself. 3. Briefly the facts are that the NATCAL is manufactured b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n this regard that the product cannot be classified under 3001.00 because that heading normally would apply to substances of animal origin in their normal form i.e. pieces of bone used for transplanting etc. and not to bone powder. 6. Heard learned JDR, Smt. Aruna Gupta, who submits that since something was manufactured out of bone powder this product would not fall under Chapter 2. Also it was not a meat product or it was originating from an offal. She also submitted that the fact that the appellants are manufacturing the same under a license issued by the Drug Controller cannot be disregarded. Further, she submitted that it is not disputed that this product has a therapeutic as well as prophylectic usage for human beings as is evident f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supported by the fact that the appellants had to seek and were granted a license by the Drug Controller for its manufacture. However, we have also perused the Explanatory Notes of the Harmonised Commodity description and Coding System and find that in the notes below the Heading 30.01 at page 434 in Section VI in sub-note (e) it is clearly provided that products having the character of medicaments would be excluded from Heading 30.01. In view of the fact that this product has a distinct character of medicaments or medicinal preparations, therefore, guided by this clear Section Note contained in the HSN, we find that it would not fall within the ambit of the classification arrived at by the learned Collector (Appeals) i.e. 3001.00. This view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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