2004 (7) TMI 451

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..... r : Moheb Ali M., Member (T)]. The issue relates to classification of a product called pentatone liquid. The appellants contend that the said goods fall under chapter Heading 3003.10 as patent and proprietary medicines attracting Central Excise duty at the rate of 15% ad valorem whereas the department proposes classification under chapter Heading 2107.91 of the Central Excise Tariff Act, 198 .....

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..... miscellaneous edible preparations not elsewhere specified. Hence this appeal. 2. Heard both sides. 3. The total duty demanded in this case is Rs. 14,010/- which has already been deposited by the appellant. The HSN clarificatory Note 16 under chapter Heading 21.06 which reads as Food preparations not elsewhere specified or included , says that this heading includes preparations often put up i .....

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..... ficiency in vitamins in a human body causes ailments and this tonic cures such ailment and it has prophylactic qualities. We are unable to persuade ourselves to accept this argument for the reason that it is more for good health, the tonic is advertised rather than for curing any ailment. 4. We see no infirmity in the order of the Commissioner (Appeals) and, therefore, reject the appeal. - - .....

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