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TMI Blog2004 (1) TMI 489X X X X Extracts X X X X X X X X Extracts X X X X ..... er : S.S. Sekhon, Member (T)]. These two appeals are being disposed of by this common order. 2. The issue involved in this case is the classification of certain entities, which are formulations of vitamins with other substances, expectorants and stabilisers, etc. The Commissioner (Appeals) vide the impugned order has come to the following conclusions to determine the classification to be u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under chapter sub-heading 2936. (iii) The vitamins are administered along with the medicines and even after the severeness of the illness is subsided and so also after discontinuation of medicines which are target to cure the illness that is, during the convalescing stage. (iv) During illness, the ailing person is not able to take normal diet thereby the quantum of vitamins necessar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ylactic activities to qualify as the medicament. (b) They have not based their findings on any expert s opinion. The appellants on the other hand contends that these multivitamin formulations has a prophylactic effect in aiding night vision, Xeropthalmia, night blindness, absorption and metabolism calcium (prevents Rickets) and phosphorous, pellagra, scurvy, alopecia, Neuritis, Beriberi, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nding decisions, the classification of the subject entities has to be confirmed in Heading 3003.10. (d) As regards the decisions relied upon by the learned D.R., it is found that the case of Glindia Ltd. v. CCE [1988 (36) E.L.T. 479 (Bom.)] was on animal feed supplements containing vitamins and not on formulations of vitamins, as in this case. The case of Shri Baidyanath Ayurvedic Bhavan L ..... X X X X Extracts X X X X X X X X Extracts X X X X
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