2013 (11) TMI 754

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..... claim of the appellant to classify the goods as "medicament" under Heading 3003 by reason of Note 1 (f) to Chapter 21 is apparently hit by the terms of the Note itself inasmuch as, for exclusion of the product from the ambit of Chapter 21, it should be shown that the imported item was ‘put up as a medicament' at the time of importation itself - no prima facie case exists for the appellant and they .....

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..... eged to be "yeast" falling under Heading 2102 of the said Schedule. The above demand was raised on this basis. In their reply to the SCN, the importer claimed classification as "medicament" under Heading 3003 on the ground that the commodity was actually meant for sale as 'medicament'. This claim of the importer was rejected and the demand of duty was confirmed against them. 2. After hearing bot .....

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..... Nobody has argued before us that there is no alignment between the headings under the two tariffs vis-a-vis the HSN. 3. The learned counsel has referred to a test report obtained from the foreign manufacturer/supplier of the goods but the same cannot be considered as conclusive proof of the appellant's claim. The appellant has not pleaded financial hardships in the stay application. 4. In t .....

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