9911796707
TMI Blog1992 (3) TMI 316X X X X Extracts X X X X X X X X Extracts X X X X ..... ber (J)]. Being dissatisfied with the classification of their product, namely, Amino Globin under heading 14E by the authorities below instead of under Heading 1B, the appellants have filed their present appeal. 2. Shortly put the facts of the case are that, the appellants are engaged in the manufacture of Prepared and Preserved Foods. They filed their classification list bearing No. 72, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the case of Colllector of Central Excise Cus., Pune v. Li Taka Pharmaceuticals Limited, wherein the product Energex and Prolita Syrup were held to be classifiable under Tariff Item 1B respectively. Elaborating further, he submitted that the Tribunal has decided the aforesaid cases after relying upon the judgment rendered by the Madhya Pradesh High Court in the case of M/s. Ramesh Chemical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls and cartons of Aminoglobin it is clear that this article is not indicated or no medicinal claims are made. You can, therefore, manufacture and market the same as food article as the same would not fall within the purview of the Drugs and Cosmetics Act, 1944 in the opinion of this Administration. In this premises, he submitted that applying the ratio of the aforesaid judgment, the subject pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ifiable under T.I. 1B, the question of exemption under the said notification may be decided by the Tribunal itself or the case be remanded. Shri K.K. Bhatia, learned JCDR, is also of the same view i.e. the case be remanded. 5. We have considered the submissions and have gone through the aforesaid two Orders, cited above at the Bar, and find that the manufacturing process involved in those cases ..... X X X X Extracts X X X X X X X X Extracts X X X X
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