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TMI Blog2018 (9) TMI 1131X X X X Extracts X X X X X X X X Extracts X X X X ..... g to any chemical modification. This fact can be verified by the Original authority - appeal allowed by way of remand. - Appeal Nos. E/294,2559-2560/2009 & 1384/2010-EX[DB] - 72236-72239/2018 - Dated:- 17-9-2018 - Shri Ashok Jindal, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) For the Appellant : Shri B.L. Narasimhan Shri Hrishikesh, Advocates For the Respondent : Shri Pawan Kumar Singh, Supdt (AR), ORDER PER: ANIL G. SHAKKARWAR The above stated four appeals are taken up together for disposal since issue involved in all of them is same. The details of the appeals are as follows:- Appeal No. OIA No. SCN date/Period Deman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Schedule to Central Excise Tariff Act, 1985 as dietary supplements. Through various show cause notices culminating into passing of impugned Order-in-Appeal. It was held that the said goods were classifiable under Chapter 30. Aggrieved by the said orders appellant is before this Tribunal. 3. Heard Shri B.L. Narshimhan with Shri Hrishikesh, learned Advocates on behalf of the appellant and Shri Pawan Kumar Singh, learned A.R. on behalf of the revenue. After hearing both sides, we note that Heading No.30.04 covers medicaments consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses, whereas the contention of appellant is that the goods are sold as dietary supplements and not as medicines i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, the onus of proving classification under the said heading lies on the Revenue. The Revenue has not even got the product tested by the Drugs Control authorities to come to the conclusion that the product has therapeutic or prophylactic properties or have been prepared or made so as to have these properties. On the contrary, we find that the product description on the packaging itself, clearly indicates that the product does not have any medicinal use and is not intended to diagnose, treat, cure or prevent any disease. The product has natural ingredients such as, vitamins A D and Omega 3, 6 9 which has antioxidant properties. There are many products which are naturally occurring which have therapeutic or prophylactic proper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is set aside. The stay petition also stands disposed of. From the record, we are unable to know whether revenue has got the product got tested by the Drug Control Authorities to come to the conclusion that the product has therapeutic or prophylactic properties and also whether the natural ingredients are encapsulated as such without subjecting to any chemical modification. This fact can be verified by the Original authority. Therefore, we are of the opinion that the said two facts may be verified by the Original authority and on verification of such facts apply the Final order of this Tribunal in the case of M/s Supreme Enterprises (supra) and decide the matter afresh. We, therefore, after setting aside the impugned orders, remand all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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