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2004 (4) TMI 355

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..... C CONTAINS ADDED FLAVOURS AND PERMITTED COLOURS Mfd. By Procter Gamble India Ltd., Mumbai 400 011 MRP : Rs. 5.0 (incl. of all taxes) Contents : 5 drops Net weight : 12.5 g Batch No : 7007 Mfg. Date : 2/97 The appellants were classifying the item under Chapter sub-heading 1704.90 of the Central Excise Tariff and discharging Central Excise at the rate applicable under such sub-heading. In the present proceeding, that classification has been overruled and it has been held that the products are classifiable under Chapter sub-heading No. 2936.00 and are liable to duty at a higher rate as applicable to that sub-heading. Consequently, there is duty demand of about Rs. 8 lakhs. T .....

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..... The detailed composition as stated is reproduced below: Ingredients % w/w Ascorbic Acid 0.0189 Sodium Ascorbate 1.1035 FD C Yellow Colour 0.0024 Mango/Tangerine Flavour 0.3500 Citric Acid Anhydrous 0.2000 Purified Water 1.7500 Candy Base (sugar) 96.5752 100.0000 5. The appellants also point out that the ingredients and dosages as mentioned above would not be acceptable for treatment for vitamin C deficiency. They point out that according to the Indian Pharmacopoeia a daily dose of 250 mg is recommended for vitamin C. It is further being contended that the addition of vitamin C is only to provide flavo .....

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..... e wrapper described it as SUGAR BOILED CONFECTIONERY . Similarly, the composition of the item is dominated by sugar at 97%. The percentage of vitamin C is only 0.0189 and at this level, according the Revenue authorities themselves, a person has to consume 10 tablets per day to reach the recommended dose of 250 mg per day. Hardly, a convenient and advisable method of delivery for vitamin C. Maybe, if this method is adopted, it would cost serious side effects on account of consumption of large quantities of sugar. It is also relevant that the product in question is manufactured under Food licence and not under Drug licence. Further, Food Rules take note of addition of small doses of vitamin so as to enrich food products. In the product in qu .....

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