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TMI Blog2006 (7) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... st M/s. Capsulation Services Pvt. Ltd. In all these appeals, the dispute relates to classification of the various impugned goods listed below. The assessees claim these goods to be classifiable under sub-heading 3003.10 as P or P medicaments, whereas it is the department s case that these goods should be classified as vitamins under Chapter 29. The compositions of the impugned goods in respect of these appeals are as follows: - Sl. No. Product Name Active Ingredients Excipients 1. Rich - Iron -2000 Ferric Ammonium Citrate 20 mg Vitamin B12 BP 50 mg Folic Acid BP 1.5 mg Sorbital solution BP 1.25 mg Methyl Paraben Propyl Paraben Disodium E.D.T.A. Sugar Sodium Saccharine 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sl. No. Product Name Composition 1. Beta carotene with Vitamin C, E Minerals Selace Capsules (for Therapeutic use Shelf life: 2 years) Each Softgelatin Capsule contains: Beta carotene (30% dispersion) Equivalent to Vitamin A, Vitamin E IP Vitamin C IP Copper (from Copper Sulphate) Manganese (from Manganese sulphate) Zinc (from Zinc sulphate) Selenium 2. Seven Seas Vitamin A D Capsules Each Softgelatin Capsule contains: Vitamin A USP Vitamin D3 BP Excipients 3. Generic Calcium Capsule Ostebon 400 mg capsules Each Softgelatin Capsule contains: Elemental Calcium Derived from calcium carbonate From organic source (Oyster Shell) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CE, Mumbai-III - 2005 (190) E.L.T. 23 (Tri.-LB) - Fixed dose combinations of Vitamin B1, B2, B12 in injection as well as in tablet form (branded) have therapeutic or prophylactic use and the same are classifiable under sub-heading 3003.10 as medicaments and not under Chapter 29. (ii) Softsule Pvt. Ltd. v. CC CE, Mumbai - 2003 (154) E.L.T. 238 (Tri.-Mum.) - Vitamins , either single or in combination in capsule packed for retail consumption are classifiable as medicaments under Chapter 30 and not as food supplements under Chapter 21. (iii) Micronova Pharmaceuticals Pvt. Ltd. v. CCE, Bangalore - 2003 (158) E.L.T. 714 (Tri.-Del.) - Vitamin B Complex Tablets containing several ingredients satisfy the criteria of therapeutic or prophyla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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