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TMI Blog2007 (7) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... id product was medicament and therefore it fell under Chapter Heading 3003.10 whereas according to the Department the said product fell under Heading No. 2936.00 – Apex Court has kept the issue of classification open – The claim of the assessee-respondent herein that the above Combination was a medicament was in consonance with the directions given by the Drug Controller. In the circumstances Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d two issues, namely, that concerning classification and extended period of limitation. The product in question was Fixed Dose Combination (FDC) of vitamin B1 B6 and Vitamin B12. According to the assessee the said product was medicament and therefore it fell under Chapter Heading 3003.10 whereas according to the Department the said product fell under Heading No. 2936.00. According to the Departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use in public interest. Further if the assessee succeeds on the second issue then we need not examine the question of classification in the present case. We keep that question open to be decided in an appropriate matter. 4. On the second question regarding invocation of extended period of limitation we find that at one point of time several manufacturers like the assessee treated the above Combin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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