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TMI Blog1999 (8) TMI 390X X X X Extracts X X X X X X X X Extracts X X X X ..... nt]. Questions before us in this matter is regarding classification of (1) Sharbat-E-Azam and (2) Shilajit capsules. Lower authority has classified Sharbat-E-Azam under Tariff Heading 21.07 on the ground that it is a non-specified edible preparation and it is akin to Rooh Afza which had been classified by the Tribunal under Tariff Heading 21.07. Learned advocate submits that this judgment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Rooh Afza under Tariff Heading 2202.90. 2. Opposing the contention, learned SDR Shri A.K. Prasad submits that Rooh Afza has been classified by the Apex Court under TH 2201.90 and this classification has to be accepted and not 2202.90, as contended by the learned advocate for the appellants. 3. We have carefully considered the submissions made from both sides. The two contending entries befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it consists in the main of an invert sugar base. In this view, we have no doubt that the Apex Court has classified the said product, Rooh Afza under TH 2202.90. Consequently on the logic of the lower authorities itself the classification of Sharbat-E-Azam would be under TH 2202.90. 4. As regards Shilajit capsules, it is apparent from the order of the lower authority that classification of Shilaj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es the findings of the lower authority. He submits that Shilajit itself contains many ingredients as mentioned on reverse of page 89 which is produced below:- Shilajit is complex but completely natural mixture of minerals with organic and inorganic compounds. It contains aluminium, antimony, calcium, cobalt, copper, iron, lithium, magnesium, manganese, molybenum, phosphorous, silica, sodium, s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Examiner. Consequently, we are of the view that the question of classification for Shilajit capsules is fit for for remand for deciding the question in the light of the aforesaid direction. 7. Accordingly, we set aside the impugned order so far as the Sharbat-E-Azam is concerned and we remand the matter in so far as the Shilajit capsules are concerned to be redecided in the light of the afore ..... X X X X Extracts X X X X X X X X Extracts X X X X
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