9911796707
TMI Blog2010 (12) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... .00 of the said Schedule as pro-vitamins and vitamins and intermixtures of the same - Held that: - the lower appellate authority followed certain decisions of this Tribunal which were either overruled or reversed. As rightly pointed out by the learned counsel, the decision in Ranbaxy Labs case, which was followed by the Commissioner, was reversed by the apex court in a civil appeal filed by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... capsule, Vitamin A chewable tablets, Rovigon tablets, Ascorbic acid chewable tablets, Becozym C Forte tablets, Vitaminets Forte tablets, Supradyn tablets, Benadon tablets etc. Some of these are vitamins or pro-vitamins and others are combinations of either or both of the same. In adjudication of a show-cause notice, the learned Commissioner of Central Excise classified all the products under He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unds for therapeutic or prophylactic use, put up in measured doses or in forms or in packings for retail sale are to be excluded from the purview of Chapter 29. According to him, the goods in question belong to this category and would be classifiable under Heading 30.04 of the HSN which is aligned with Heading 30.03 of the Tariff. Learned counsel has also relied on case law. He mainly relies on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... baxy Lab vs Commissioner 1994 (72) ELT 197 (Tri) despite the fact that this decision was reversed by the Honrable Supreme Court vide Ranbaxy Laboratories Ltd vs Union of India 2003 (152) ELT 53 A. 3. We have heard the learned SDR also, who has reiterated the findings of the learned Commissioner. According to him, the decisions relied on by the learned counsel are factually distinguishable and, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner will have to address the classification issue afresh by examining the facts and evidence on record and considering the binding case law on the point, after giving the assessee a reasonable opportunity of being heard. In the result, the impugned order is set aside and this appeal is allowed by way of remand, requesting the learned Commissioner to pass a speaking order afresh in accordance with ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
