9911796707
TMI Blog2001 (6) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... p; 3 Care (3) Calidox (4) Nutriliv Forte (5) Neocare Forte (6) Dot care & Super Dot (7) UTPP 5 (8) L Mezole Plus (9) Bio Care/Bio Care Forte (10) Vitamin Premixes (11) AB2D3 Triple Strength (12) Choline 500 (13) Yea-Sacc 1026 (14) Lysocare/Methocare (15) &nb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... smetics Act and therefore are not "Drugs" and therefore do not belong to Chapter 30 of CET, (See Anx. 'N' pages 186 to 190). A clarification issued by Customs Corporation Counsel as follow - "2309.90 - Fodder supplements being a mixture in approximately equal proportions of vitamins of Heading 29.36 and bran for use as fodder supplements." And expert opinions of - (i) Certificate dated 24-4-1995 issued by the Principal investigator & Professor, ICAR Ad hoc Scheme, Deptt. of Poultry Science, Madras Veterinary College, Madras. (ii) Opinion of Dr. (Lt. Col.) H.S. Dawra, Divyung Agri. & Stud Farm Pvt. Ltd. (iii) Dr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in law, with regard to any of the disputed products and the assessee has submitted the Affidavits of the dealers of the disputed goods as stated in para 36 supra, I accept the assessee's submission, that the 9 goods are correctly classiflable under Chapter Heading 2302 of the CETA 85". Concluded - "As regards Vitamin pre-mixes, for the reasons stated at para 40 supra, I consider the said product as classifiable under Chapter 2302 of CETA 85. As regards Cholin 500, the Department has not at all discharged its onus or burden of proof. However, after careful consideration of the records of the case, I extend the benefit of doubt in favour of the assessee and classified the said product namely Cholin 500 under Chapter Heading 2303 of CETA 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner erred in rejecting the Department's evidence which is very specific and clear." 3.We have heard both sides and considered the material and submissions and find :- (a) There is no ground taken or grievance made by the Revenue, as regards the question of applicability of the Board's Order, applied by the Commissioner to come to the classification under 2302 as animal feed supplement. Therefore, keeping the respondents Advocates submissions regarding the binding nature of the same and no material relied in the appeal to dislodge the Commissioner's finding thereon, induces us to find this appeal to be without any substance. (b) We find that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Body of Experts. As regards the products, Electro plus care, 3-Care, Colidox, Neocare Forte, Dot Care & Super Dot we have considered the grounds and find - (i) Electro care plus - the Drug Controller has rejected to register the same as a drug, and Drug Controller's certification have not been questioned in appeal. The ground taken in appeal that 'show cause notice' alleges it is want for therapeutic use only does not enthuse us to find an item to be a 'medicament' if Drug Controller does not register it. No other evidence of therapeutic use only is relied in the appeal. (ii) 3-Care & Colidox are found by the Adjudicator not to be manufactured by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... item under 2102. (f) We find that the respondents had admitted before the Adjudicator, regarding the duty liability on L-MEMLE PLUX and paid the duty. The appeal therefore setting aside the entire order was not called for nor the entire show cause notice was required to be set aside as ordered by the Commissioner. The demand recorded in para 38, if paid, should have been confirmed. We do not think for this correction, there is a need to remand the matter back to the Adjudicator. 4.Before we part with this case, we would like to observe, that the certified copies of the Board's Order 57R/98, dated 26-2-1998 contain lot of hand written, additions, including the words "correct; legal or proper ..... X X X X Extracts X X X X X X X X Extracts X X X X
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