1999 (11) TMI 243

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..... Respondent manufactures vitamin preparation with the trade name glow up tonic . In the Classification List produced by them, it was put as falling under sub-heading 3003.10. Department took up the stand that it is to be classified as item falling under 2936. Authorities below, upheld the classification given by the manufacturer. Challenging the orders passed by the authorities below, Revenue has .....

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..... arily as vitamins, and inter-mixtures of the foregoing, whether or not in any solvent . In reply the manufacturer claimed that their products falls under sub-heading 3003.10, that reads as, - Patent or proprietary medicaments, other than those medicaments which are exclusively Ayurvedic, Unani, Siddha, Homoeopathic or Bio-chemic . In the appeal, the stand taken by the revenue is that the prod .....

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..... xtures of vitamins would not be satisfied. Similarly the combination of ingredients other than vitamins to both the above products would exclude them from the scope of Note-1 of Chapter 29 especially as qualified at sub-notes C, D, E, F G. The Therapeutic uses of the Assessee s product can be clearly gauged from the respective labels and packing as also the functions ascribed to the ingredient .....

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