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TMI Blog2010 (6) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... April, 1998 to February, 1999). In both the appeals the dispute relates to classification of two products namely: "Vitcofol Syrup with Iron" and "Vitcofol Drops". For the period April, 1997 to March, 1998, the lower authorities classified both the items under Heading 29.36 (SH 2.936.00) of the First Schedule to the Central Excise Tariff Act and the assessee (appellant) wants both the items to be classified as medicaments under Heading 30.03 (SH 3003.10) of the said Schedule. For the period April, 1998 to February, 1999, the lower appellate authority set aside the order-in-original and allowed the claim of the assessee for classification of both the items under SH 3003.10 and hence the Revenue's appeal. 2. It is not in dispute that "V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; Surfactant Glycerin I.P Vehicle Sorbitol I.P. Vehicle Sodium Methylparaben I.P. Preservative Sodium Propylparaben I.P. Preservative Essence of Peach Flavouring Agent Essence of Strawberry Flavouring Agent Saccharin Sodium I.P. Sweetening Agent Anhydrous Citric Acid I.P Acidutant Ammonium Molybdate U.S.P. Stabilizer Purified Water I.P. q.s. Vehicle Vitcofol Drops Excipients Sorbitol Solution I.P. Vehicle & Sweetner Sodium Hydroxide I.P. Solubilizer Sodium Methylparaben I.P. Preservative Sodi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibed for the various vitamins, both for adults and children, under the Drugs and Cosmetics Rules. It is submitted that the dosages mentioned on the product labels tally with the dosages mentioned against the relevant vitamins under the said rules and, therefore, the admixtures of the vitamins can only be classified as Patent or Proprietary medicines under SH 3003.10. In respect of Vitcofol Syrup, the learned consultant has particularly referred to the prophylactic and therapeutic properties of ferrous fumarate, the main ingredient in the commodity. Indian Pharmacopoeia 1996 (excerpt available on record) gives an account of the chemical structure, dosage, description, etc. of ferrous fumarate. The consultant has referred to the dosage indica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccording to the learned SDR, both Vitcofol Syrup and Drops are only such bocatalysts which are used to make up vitamin deficiencies in the human body and cannot be classified as medicaments. It is submitted that the subject goods should be classified on the basis of its description on the product labels and not on the basis of anything contained in the drug licence held by the assessee. In any case, according to the SDR, the heading which provides the specific description for the goods should be chosen for classification of the subject goods. He has also reiterated the grounds of the Revenue's appeal. 7. We have given careful consideration to the submissions. It is not in dispute that the assessee was holding a drug licence for manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of Vitcofol Syrup, which contains ferrous fumarate as the main ingredient along with two vitamins in small quantities, we have found enough evidence of prophylactic or therapeutic property of the main ingredient depending on the dose. Indian Pharmacopoeia 1996 says that ferrous fumarate in a dose of 200 mg daily has prophylactic property and in a dose of 400 to 600 mg daily has therapeutic property. According to the "Standards for Patent or Proprietary medicines" given under the Drugs and Cosmetics Rules, the content of active ingredients, other than vitamins, enzymes and antibiotics, in patent or proprietary medicines, shall be not less than 90% and not more than 110% of the labelled content. The labelled content of Ferrous Fumarate IP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c or therapeutic property to any vitamin or any mixture of vitamins. The description of goods given under Heading 29.36 of the CETA Schedule fits well for Vitcofol Drops manufactured by the assessee during the material period and we classify the product accordingly. 10. Learned consultant has referred to the Hon'ble Supreme Court's decision in the case of Capsulation Services Ltd. (supra). It was held in the said case that medicaments had been expressly excluded from the purview of Tariff Heading 29.36. It would mean that a mixture of vitamins with no prophylactic or therapeutic value must remain within the purview of Heading 29.36. Learned consultant has also referred to the case of Manish Pharmaceuticals (supra) wherein certain mix ..... X X X X Extracts X X X X X X X X Extracts X X X X
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