2001 (6) TMI 338

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..... , as claimed and being followed since inception of this manufacturing unit in 1986. Differential duty for the period 1-6-1994 to 30-11-1994 was also demanded. 2. The Show Cause Notice dated 19-12-1994 was issued as regards the following products in the Classification List No. 6/93-94, filed by the appellants under heading 300310 and 300590. 300310 300590 1. Bioamylase 1. 4 Amyno Antiphyrine 2 Biopan 2. Adendsine 5 Diphosphate 3. Biolac 3. Alpha Ketagluterate Acid 4. Canalpha 4. Adenosine 5 Triphosphate 5. Pepzyme 5. B-Nadh 6. Pipe Buffer 7. Sodium Cholate And it was proposed to classify these entities under 35.07. .....

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..... e manufactured in the following steps. PHARMACEUTICAL BLENDING (BIOAMYLASE 1.800 to 1.5000) RAW MATERIAL APPROVED WEIGHMENT LACTOSE SIEVING BLENDING IN D.C.B. UNLOADING SIEVING PACKING 1 KG/25 KG FINISHED GOODS QUARANTINED I.P. TEST FINISHED GOODS APPROVED DESPATCH This is not contravened by Revenue. Therefore it is apparent that enzymes generated or/and purchased, are blended with Lactose, Calcium phosphate etc., before being sent for despatch. The learned CA, at the hearing has submitted, that I.P/B.P level of purities and specifications are achieved. We find this to have been considered by the Assistant Collector to be harmless diluents, and the Commissioner (Appeals) as unsubstantiated claim of prophylatic .....

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..... ality, as it ought to be used in medicinal preparation Therefore, relying on this observation and the Ministries Circular, reasons as to why the present entities, meeting IP/BP standard cannot be considered as for use in medicaments and excluded from Chapter 35 have to be arrived at. Otherwise classification under Chapter 30 has to be determined. (d) We find that the reliance of the learned CA, for the appellants, of the Tribunal decision in the case of True Ford Company v. C.C.E., Aurangabad [1999 (107) E.L.T. 754 (T)] has tremendous force for classification of the product Pappain IP/BPC under 30003.20. However in this case, the products are other than pappain IP/BPC, but analogous; it has therefore to be determined whether they a .....

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