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2011 (8) TMI 567

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..... 30-8-2011 - Mr. Ashok Jindal, Mr. Sahab Singh, JJ. Appearance: Shri Sanjay Karla, JDR for the appellant Shri R.G. Sheth, Advocate for the respondent Per: Mr. Sahab Singh, Member (Technical) This is an appeal filed by the revenue against Order-in-Appeal No. CEX.XI/JMJ/396/916/NSK/APPL/2003 dated 24.11.2003. 2. The brief facts of the case are M/s. Glaxo (India) Ltd. were issue .....

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..... before the Central Excise (Appeals) against the said Order in Original and the Commissioner (Appeals) vide impugned order allowed the appeal of the respondent setting aside the Order in Original. The department is in appeal against the impugned order. 3. Ld. DR appearing on behalf of the revenue stated that the issue was discussed in detail by the original adjudicating authority and classifying .....

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..... CET. He submitted that the following decisions in support of his claim that goods are classifiable under chapter 30 of the CET. 1) E.Merck (India) Ltd. vs. CCE 2004 (166) ELT 457 (Tri-Mumbai). In this case, Neurobion forte tablets, a fixed dose combination of Vitamin B1, B6 and B12 were held to be classifiable as medicaments under Chapter 30 of the CET. 2) Micropure Parenterals P. Ltd. 2005 ( .....

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..... of Micropure Parenterals vs. CCE. 5. The advocate therefore requested that in the light of the above decision, revenue appeal has no force and is liable to be dismissed. 6. After hearing both sides, we find that issue of classification of fixed dose combination of Vitamin B1, B6 and B12 stand settled by the Tribunal in the case cited supra. We also find that in the respondent's own case the r .....

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