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TMI Blog2006 (1) TMI 513X X X X Extracts X X X X X X X X Extracts X X X X ..... r : T. Anjaneyulu, Member (J)]. Heard both sides. 2. The appellants are engaged in the manufacture of P P Medicaments on loan license of M/s. Nicholas Piramal India Limited. The appellants have filed classification list bearing No. C.L. No. 1/93-94 with effect from 21-5-1993 to classify the product Pentavite liquid as medicament under chapter heading 3003.10 which was approved by the Assi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arations as proposed in the show cause notice. Further, it was claimed that the product contains pharmaceutical aids viz. excepients. The appellants relied on various medical references to support these facts and proved the evidence that this product is prescrioed in deficiency diseases and are being sold by the registered chemists dealing in medicines. The lower authorities have passed an ex part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Standard for Prophylactic use Actual Pentatone each 15 ml contains Vitamin B1 1-2 mg 1.5 mg Thiamine Hydrochloride I.P. - - Vitamin B2 1-3 mg 2.0 mg Riboflavine I.P. - - Vitamin B6 Pyridoxine Hydrochloride I.P. Vitamin B12 0.5-1.0 mg 1.0 mg Cyanocobalami ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Hon ble Supreme in Civil Appeal No. D22212 of 2002 on 16-12-2002 reported at 2003 (156) E.L.T. A212 (S.C.) (Commissioner v. Softesule Ltd.). Following the ratio of the judgment of Apex Court, the products are classified under chapter heading 3003.10 of the CETA, 1985 excluding the mouthwash. As regards penalty, we do not find any reason to impose any penalty on the appellants and the order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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