9911796707
TMI Blog2003 (5) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... ran, Member (J) (Oral)]. Revenue is aggrieved with Order-in-Appeal No. 5/2000 dated 31-1-2000 passed by Commissioner (Appeals) Chennai upholding the assessee s contention that the product viz. Becozinc and Optisulin under Chapter sub-heading 3003.10 and that differential duty for the period January 97 to February 99 is not recoverable. The Commissioner (Appeals) has held that he had decided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ament but it is required to be classified only as Pro-vitamin and Vitamin under sub-heading 2936.00 as held by the Asstt. Commissioner. 3. Ld. Counsel Shri R. Subramaniam submits that the issue is no longer res integra and the citations referred to by the Commissioner had come up for decision before the Tribunal and the Tribunal in the case of Micronova Pharmaceuticals (P) Ltd. vide Final Order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) E.L.T. 599 wherein Glow up tonic was held to be in the nature of patent or proprietary medicaments classifiable under sub-heading 2936.00. The Counsel also relied on the judgment of Biocon (India) Ltd. v. CCE, Bangalore, 2001 (133) E.L.T. 713 (Tri. - Bang.) wherein the Bangalore Bench has held that enzymes blended with lactose, calcium phosphate etc. are not used directly for prophylactic/therap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers. Those matters came up before the Tribunal and the Tribunal was pleased to uphold the assessee s contention to classify the item as medicaments in view of the nature of the product. The Tribunal in the noted orders have given a detailed finding as to how the items are required to be classified in chapter sub-heading 3003.10 and chapter heading 29.36 has been overruled. In that view of the matt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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