2005 (9) TMI 412

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..... r (J)]. Shri Vimlesh Kumar, ld. SDR, appearing for the revenue submits that the dispute in the present appeal relates to the correct classification of the respondent s product DIGEPLEX SYRUP . The Commissioner (Appeals) has accepted the respondent s stand and has classified the said goods as medicaments under Heading 3003.10. Whereas, the revenue s contention is that the product is a correc .....

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..... ed as medicaments in the Indian Pharmacopoeia. Extracts of Indian Pharmacopoeia, 1996, were also produced in support of their claim of classification under Chapter 30. The appellate authority has observed that no test repot has been relied upon to show that the goods are enzymes and do not have any curative value. It has also been noticed by the appellate authority that the goods are cleared in co .....

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..... ould be suitable for such uses put up in measured doses or in packing for retail sale or for use in hospitals. The appellate authority has observed that the goods are packed in consumer packs, are known in the market as medicaments and are meant for curing digestion in digestive disorders. Such findings of the appellate authority have not been rebutted by the revenue. As such, we find that the cir .....

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