2010 (9) TMI 340

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... at the goods in the form of powder and hence the same cannot be considered as syrup/oral suspension – Order set aside – Appeal dismissed - C/348/2003 - A/328/2010-WZB/C-II/CSTB - Dated:- 28-9-2010 - S/Shri S.S. Kang, S.K. Gaule, JJ. REPRESENTED BY : Shri Manish Mohan, (SDR), for the Appellant. [Order per : S.S. Kang, Vice-President]. Heard the learned SDR as none appeared .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... syrup/oral suspension whereas the goods in question are in podwer form. The Revenue relied upon the report of Chemical Examiner dated 6-3-2003 whereby it has been specifically opined that the sample of the goods in question is in the form of powder hence it cannot be treated as suspension. The Commissioner (Appeals) wrongly relied upon the opinion given by CHEMEXIL wherein it has been opined that .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X