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TMI Blog2008 (9) TMI 632X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant. Ms. M.I.J. Micheal, Jt. CDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The appellants are engaged in the manufacture of P P medicines falling under erstwhile tariff item 14E. One of the items required for use in the said medicines was Gelatine which was being purchased by them from the open market and was dutiable under erstwhile tariff item 68. In te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resulted in confirmation of demand of duty against them. 3. As such, the sole question required to be decided is as to whether Gelatine, during the relevant period was classifiable under tariff item 68, in which Case the benefit of Notification No. 201/79-C.E. would become available to the assessee or the same is required to be held as properly classifiable under tariff item 15A(1) w.e.f. 1-3-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not correct inasmuch as various trade notices issued by the Ministry were to the effect that the effect of budgetary changes in the tariff description of item No. 15A(1) is that the same is aligned with the heading No. 39.01 of the Customs Tariff. He further submitted that heading 39 covers other high polymers. However, Gelatine was specifically covered by chapter 35 of the Customs Tariff inas mu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n is felt to deviate from the ratio of the law as declared therein. On going through the said judgment, we do not find any reasons to take a opinion different than the one arrived at in the above judgment. The said judgment is a detailed judgment which stands passed after taking the entire relevant facts and circumstances. Inasmuch as it stand concluded in the above judgment that Gelatine is class ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid on the Gelatine is being denied to them in terms of the Notification No. 201/79 on the ground that the said notification grants benefit only in respect of raw materials of tariff item 68 and inasmuch as Gelatine is not classifiable under tariff item 68, the benefit cannot be extended. 8. In view of the above, we find no merits in both the appeals and reject the same. (Pronounced in Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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