2008 (2) TMI 211

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..... g 3003.10, for classification of product at serial no. 2 under CET sub heading 1901.11, for classification of serial no. 3, 4 and 5 under 2108.99 have been accepted by the authorities below. The revenue is aggrieved by the acceptance of such classification for the reason that according to the department, product at serial no. 1 is correctly classifiable under CET sub heading 3304.00, product at serial no.2 falls for classification under CET sub heading 2108.99 and 3 & 4 products falls under CET sub-heading 1901.19 while the product at serial no. 5 should fall for classification under CET sub heading 1901.99. 2. We have heard both sides.  We record our finding on the classification of the different products as under:- 3. Norash Cream .....

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..... e skin and used in creams and lotions etc. and cetrimide is a quaternary ammonium disinfectant with properties of Cationic surfactant.  It has a bacterial activity against both gram +ve and gram-ve bacteria.  In view of the above the product under reference has medicinal properties and appropriately covered by P&P medicine other than those which are exclusively Ayurvedic, Unani, Sidha, Homeopathic and Bio-chemic." In view of the above, we have no hesitation in accepting the finding of the Commissioner (Appeals) that this product falls for classification under CET sub heading 3003.10 as a P&P medicament and accordingly uphold the finding. 4. Zerolac C and Enterall - We find that the show cause notice proposed classification of th .....

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..... ur. These two products are to be consumed only after mixing in boiling water or milk.  The protein content of Trophox is 43% and carbohydrate is 3705%.  In respect of Threptin micromix, the protein content is 25% and carbohydrate is 64%. Trophox is used for increased protein requirements such as during convalescence, pregnance and lactation, diabetic persons and cardiac patients. Threptin micromix is used as a protein supplement for pregnant women, lactating mothers, growing children, teenagers, the aged, the underweight and general ill-health.  Both the products predominantly contain protein as a major constituents and are used as protein supplements. They therefore satisfy the requirement of note 9 to Chapter 21 which state .....

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