9911796707
TMI Blog2018 (9) TMI 1131X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.06.2007 Oct.03 to Dec. 2005 Rs.68,53,835/- Rs.68,53,835/- 11.09.2007 Jan.06 to Dec.06 E/2559/2009 112-CE/GZB/2008 dated 26.05.2009 25.01.2008 Jan.07 to Jun 2007 Rs.22,88,145/- Rs.22,88,145/- E/1384/2010 28-CE/GZB/2010 dated 26.02.2010 23.08.2008 July, 07 to Feb.08 Rs.31,59,608/- Rs.31,59,608/- E/294/2009 255-CE/GZB/2008 dated 31.10.2008 09.12.2005 March 05 Rs.32,068/- (Refund) 2. The brief facts of the case are that the appellants were engaged in the manufacture of product called SIOOXY. It was stated that on the cover of the product it was stated that it contains Omega 3 Fatty Acids + Anti-Oxidants + Fat Soluble vitamins and minerals, a dietary supplement. The dispute arose between the appellants and reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 316) ELT 274 (Tri.-Mumbai) and argued that the issue before the Tribunal in the said case was classification of Inca Inchi Oil in soft vegetarian Gel Capsules under Tariff Heading No.3004 as P or P medicines or under Tariff Item No. 1515 90 91 as 'Extra Virgin Useable Oil'. The learned Counsel further submitted that contention of revenue in that case was that the product has prophylactic properties and therefore its merit classifiable under Chapter 30 and that this Tribunal has held that merely because a product possess certain natural properties, it cannot fall under the medicaments. 4. The learned A.R. has supported the impugned orders. 5. Having considered the rival contentions and on perusal of records and on perusal of Final Order pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsideration before this Tribunal as to whether "Primosa" and "Simrose" oil which are encapsulated would fall in the category of vegetable oil under CTH 1503 or as Dietary Food Supplement under CTH 2108.99. This Tribunal came to the conclusion that these are merely encapsulated and nothing has been added and the product remains vegetable oil meriting classification under CTH 1503. In our view, the ratio of the said decision would apply squarely to the facts of the present case. As regards the Capsulation Services Ltd. case relied upon the Revenue, the issue involved related to a classification of a preparation containing vitamins and pro-vitamins. They were manufactured goods and not naturally occurring substances. Hence the said decision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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