9911796707
TMI Blog2007 (10) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... d. The assessee were classifying 'Protyne' under Chapter Sub-heading No. 3003.10 as 'P or P Medicaments'. However the Revenue issue a show cause notice directing the assessee to classify the products under Chapter Sub-heading No. 2108.99 of the Schedule to the Central Excise Tariff Act, 1985, as 'food supplement'. The Deputy Commissioner after due consideration noted that the product 'Protyne' 200 gm is only a food supplement which were for prevention of protein deficiency and hence it cannot be considered as a medicament for classification under Chapter 30. However the Commissioner (Appeals) noted that the ingredients of the product manufactured are having word I.P. and hence it can be treated as medicament under Chapter 30. The Revenue is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsidered the matter and perused both the impugned order and the Tribunal's judgment in the case of Mayo (India) Ltd. (supra). We find that the Commissioner (Appeals) has not applied his mind in the context of Chapter Note as well a the ingredients contained in the product. The product is used as food supplement and therefore it cannot be treated as medicament as the product does not have any curative effect for treating any disease. The finding recorded by the Tribunal in the cited Mayo (India) Ltd. case is reproduced herein below :- "4. We have carefully considered the submissions. The question is whether the product in dispute honeypro granules is a medicament under sub-heading 3003.10 or food supplement under Heading 21-8-90. The copy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder by the Drug Controller authorities after issue of show cause notice to the manufacturers of SWAD holding that on the basis of their explanation that the product was medicament. This was further supported by technical expert opinion in that case. On the other hand, in the present case before us, the appellants had claimed before the Asst. Commissioner that the product is considered as drug in the Current Index of Medical Specialities Vol. 18 No. 3 Sept. - Dec. 1995. But on a perusal of the document, the Asstt. Commissioner has found that the product in question is not mentioned therein as a drug but on the contrary the honeypro liquid containing nearly same ingredients like the present product honeypro granules is mentioned as a nutriti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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