2008 (3) TMI 152

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..... Member (T) Shri S. Narayanan, Advocate, for the Appellant. Shri Pramod Kumar, JDR, for the Respondent. [Order per: K. K. Agarwal, Member (T)]. - The brief facts of the case are that the appellants are engaged in the manufacture of a product called 'caloshell' which has been granted licence by the Food and Drugs Authorities. As per the appellant, the product is a formulation which mainly contains calcium carbonate from an organic source (oyster shell) and each 5 ml contains 375 mg calcium carbonate which is equivalent to elemental calcium of 150 mg, vitamin D3 IP-125 IU and flavoured base. It is the contention of the appellant that the product 'caloshell' contains main therapeutic ingredient as calcium carbonate with 0.002% of .....

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..... for which the active material is to be used. The ingredient used in the formulation 'vitamin D' is as per Indian Pharmacopia, which describes the standards/doses for that ingredient and vitamin D has been added in the formulation as per the quantifies prescribed in Indian Pharmacopia 1996. In view of this the formulation is correctly classifiable under Chapter 30 as medicament and not as vitamin under Chapter Heading 2936.00. Reliance in this regard was placed to the following decisions. (1) CCE, Bangalore v. Juggat Pharma - 1999 (114) E.L.T. 707 (Tri.) (2) CCE, Bangalore v. Amazon Drugs - 2000 (116) E.L.T. 599 (3) BPL Pharmaceuticals v. CCE, Baroda - 1995 (77) E.L.T. 485 (4) Liberty Shoes v .....

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..... d to impart strength to the body during convalescing stage, it substitute the diet when a person is unable to take normal diet because of illness etc. As regards calcium carbonate it does not have any therapeutic or prophylactic value and the appellant could not furnish any substantive material to support their claim. Since calcium carbonate does not has any therapeutic or prophylactic value, it cannot be considered as active ingredient and therefore the product has to be considered as a vitamin only classifiable under Heading 2936. 3. We have considered the submission. We find that it is not denied that the formulation is licenced as a drug under Drug and Cosmetics Act, 1940 and is to be administered in measured doses. It is basically .....

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