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TMI Blog2005 (2) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner (Appeals), Hyderabad. The Tribunal had already decided the issue in favour of the appellants. However, Revenue filed an appeal before the Hon'ble Supreme Court. The Supreme Court, vide its Order dated 29-3-2004 in Civil Appeal No. 3050/2003 has remanded the matter to this Tribunal for deciding the matter on merits. Hence, we are taking up the matter for decision. 2.The short point is wheth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... P.K. Srivastava, Veterinary Assistant Surgeon, Delhi Administration Veterinary Hospital, in his Certificate dated 26-6-2001, has stated that these items are used for curing deficiency diseases of various vitamins origin. The items are not used as a feed supplement for animals. (iv) Extracts from Standard Books on 'Animal Medicine' were produced to show that the Vitamin injections are used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 418 (Tri.-Mumbai) (iii) CCE, Bangalore v. Juggat Pharmaceutial Ltd. - 1999 (114) E.L.T. 707 (T) (iv) Biocon (India) Ltd. v. CCE, Bangalore - 2001 (133) E.L.T. 713 (Tri.-Bang.) (v) American Remedies Ltd. v. CCE, Chennai - 2003 (157) E.L.T. 558 (Tri.-Chennai) (vi) Amazon Drugs Pvt. Ltd. v. CCE, Bangalore - 2000 (116) E.L.T. 599. 6.The learned JCDR conceded that m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lity. These two are the most essential water-soluble vitamins that need to be supplemented to the animals during such disease episodes." 8.A reading of the above extracts indicates that the impugned goods merit classification as P P Medicaments rather than as Vitamins. The veterinary surgeon has also certified that the impugned goods are not used as feed supplement for animals. It is also a fact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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