2018 (3) TMI 777

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..... 3006 6010 as claimed by the appellant or under Heading 2937 2300 as contended by the Department? - Held that: - heading 3006 6010 is not for the basic hormones but it is meant for preparation of chemical contraceptives based on hormones. Therefore, the product falling under Chapter heading 3006 is a preparation, which is one step ahead of basic hormones and the basic hormones are correctly classi .....

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..... the classification that whether the goods in question is classifiable under Heading 3006 6010 as claimed by the appellant or under Heading 2937 2300 as contended by the Department. 2. Shri J. Shankar Raman, learned Counsel appearing on behalf of the appellant submits that the goods imported by the appellant is undisputedly chemical contraceptive based on hormones, therefore, it is correctly clas .....

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..... havan, learned Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. She further submits that the product imported by the appellant is not chemical contraceptive preparation but it is basic hormones which cannot be consumed by the human being in as such form. The appellant admittedly using these imported goods for further manufacture of chemi .....

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..... al analogues thereof, including chain modified polypeptides, used primarily as hormones 2937 23 00 -- Oestrogens and progestrogens kg. 12.5%" 3006 60 -- Chemical contraceptive preparations based on hormones, or other product of heading 2937 or on spermicides: 3060 6010 -- Based on hormones kg. free" From the plain reading of above both the tariff entries, it is seen that heading .....

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..... a basic hormone or preparation based on hormones, all will stand classified under Tariff heading 3006 6010, which is not the intention of the Customs Tariff. 4.2 Accordingly, we are of the considered view that 3006 6010 is applicable to the chemical contraceptive preparation based on hormones, which is nothing but medicaments and capable of being consumed by the human being. Accordingly, the imp .....

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