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TMI Blog2008 (1) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... – in view of decision of tribunal in case of Manish Pharma we hold that the product ‘Kidicare’ will be classified as medicaments under Chapter 30, not under chapter 21as “other edible preparations” – appeal of assessee allowed - E/3785 to 3787/01 - A/127-129/2008-WZB/C-II/(EB), - Dated:- 9-1-2008 - S/Shri M.V. Ravindran, Member (J) and K. K. Agarwal, Member (T) [Order Per: Mr.M.V. R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submission that identical product of the appellant 'MIM' contains the same ingredients. The adjudicating authority has classified the product 'MIM' as not falling under Chapter 30 while this product 'Kidicare' is being classified under "other edible preparations". He submits that the issue as regards whether the fixed dosage of vitamins will get covered under chapter 30 or any other chapter, is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hem under chapter 21, as this product 'Kidicare' does not have any prophylactic effect. 5. On considering the entire records, we find that the product 'Kidicare' contains iron, zinc, magnesium, copper, and vitamin B1, B2, B12 and B6. This particular fact has not been disputed by lower authorities. On an examination of the label and carton would indicate the said product 'Kidicare' is a combi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peals Nos. E/3559, 2740/2000 filed by the assessee applicants and dismiss the appeal no. E/2827/2000 filed by the applicant Commissioner." 6. We have been informed that the said order of the Tribunal is upheld by the Supreme Court and the civil appeal of the revenue is dismissed. [2007] (216) E.L.T. 346 (SC) Respectfully following the judgment of the Tribunal in Manish Pharma , we hold that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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