9911796707
TMI Blog2008 (2) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... arwal, Member (T) Shri Pramod Kumar, JDR, for the appellant Shri S. S. Gupta, CA, for the respondent [Order per: Ms. Jyoti Balasundaram, Vice President]- The classification of the following products arises for determination in the above appeal:- 1) Norash cream 2) Zerolac C 3) Trophox 4) Threptin Micromix 5) Enterall The asesssees claim for classification of product at serial no.1 under CET sub-heading 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Gram-ve bacteria. The test report dated 15.2.2000 of the Dy. Chief Chemist is as under:- "The active ingredients Dimethicone, Calamine, Cetrimide used in the product under reference find mention in Standard Pharmacopoeia. Dimethicone is employed for the protection of bed sores and napkin rash and to protect the skin against Trauma due to incontinence or watery discharge. Calamine has an astringent action on the 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... below of classification of these two products under CET sub heading 1901.11 and 2108.99 respectively. 5 . Trophox and Threptin Micromix - Trophox is made from defatted soya flour by mixing with hydrogenated vegetable fat which is baked and mixed with skimmed milk powder and vitamins and minerals. Threptin is made by mixing sodium caseinate, skimmed milk powder, sucrose, minerals, vitamin and flavour. 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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