9911796707
TMI Blog2016 (11) TMI 1274X X X X Extracts X X X X X X X X Extracts X X X X ..... and letters of medical practitioners based in India and abroad indicate the product in question is a medicament - appeal allowed. - APPEAL NO: E/524/2005 - ORDER NO: A/90579/16/EB. - Dated:- 29-8-2016 - Shri M V Ravindran, Member (Judicial) and Shri C J Mathew, Member (Technical) Shri S.P. Sheth, Advocate for the appellant Shri V.K. Agarwal, Addl. Commissioner (AR) for the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order is incorrect as the classification of the subject product was held as medicament by the first appellate authority by an order dated 22/03/2013 in appellant s own case for the subsequent period, on being remanded by the Tribunal by final order number C-I/11615/2003 dated 24/07/2003. It is his submission that Revenue has not challenged the said order-in-appeal dated 22/03/2013 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alth Products (P) Ltd v. Commissioner of Central Excise 2004 (167) ELT 20 (SC); v. Commissioner of Central Excise v. Ciens Laboratories 2013 (295) ELT 3 (SC); vi. Charak Pharmaceuticals v. Commissioner of Central Excise 2005 (186) ELT 220 (Tri.-Bang.) vii. Commissioner of Central Excise v. Hindustan Lever Ltd. 2015 (323) ELT 209 (SC); viii. Commissioner of Central Excise v. Sar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he issue involved in this case is now squarely settled in favour of the appellants. We notice that the first appellate authority in appellant s own case has categorically recorded that the said product would merit classification under chapter 30 by recording that the ingredients used in the manufacturing of the product are mentioned in different pharmacopoeia and letters of medical practitioners b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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