2007 (8) TMI 27

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..... were dismissed with no order as cost
[Order per] - The issue involved in these two civil appeals concerns classification of medicaments i.e. Beta carotene with Vitamin C, E and Minerals (Selace capsules), Seven Seas Vitamin A & D capsules (Ostebon 400 Mg Capsules, Vitamin A & D capsules. Trade name Aroin capsules, (Megasift-E) Omega-3 Fatty acids with vitamin E capsules, FRS Vitamins and Minera .....

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..... thesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent." 3. According to the Department, it is well settled rule of interpretation that when the subject-item falls within the specific entry then general or residuary entry cannot be invoked. Therefore, the limited question which we are required .....

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..... ter 29 whereas provitamins plus active ingredients as prescribed in the British or Indian Pharmacopeia could fall under Chapter 30 (Pharmaceutical Products). 5. At this stage, we may also state that under the HSN, medicaments save been expressly excluded from the purview of Tariff Heading 29.36. 6. All these aspects including the claim of the assessee that the above Items do have therapeutic or .....

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