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TMI Blog2002 (7) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... per : J.H Joglekar, Member (T)]. The appellants are 100% EOU. They were permitted to manufacture the following items :- Tablets/capsules/injections/syrups/suspensions/drops/creams of various medicaments containing pencillins or their derivatives, streptohycin or their derivatives, other antibiotics, alkaloids or their derivatives, Vitamins, Provitamins (natural or synthesised). 2. The fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grade 96% Vitamin B-2 and sought clearance of the same in terms of Notification No. 53/97. The intended export product was Indomix A+B2+D3+K which was a vitamin feed supplement. The Customs authorities on reading the letter of permission observed that the end-products permitted were medicaments/drugs and that the end-products would not qualify for classification under Heading 3004.90. Show cause n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ineral stable poultry feed supplement (Indomix A+B2+D3+K) also cannot be classified under Customs Tariff Act 300490.72. The importer has requested for re-export of the goods . 7. We find that the ld. Commissioner has made an error in interpreting the amendment made by the sponsoring Ministry vide letter dated 29-8-97. Vide this letter, apart from continuing the permission for manufacture of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner. In other words, the importers were not permitted to manufacture goods falling under Heading 3004.90 alone but that they were permitted to manufacture such products in addition to other products falling under other sub-heading of Chapter Heading as well as under Chapter Heading 29. 8. We thus find that the import of the vitamins was in terms of the licence granted to the importers. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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