2004 (1) TMI 403 - AT - Central Excise

Tribunal reclassifies 'Vistapen' as penicillin derivative, expert opinions prevail over Chemical Examiner's report.

The Tribunal overturned the impugned order and allowed the appeal, directing the goods 'Vistapen 400' and 'Vistapen 800' to be classified under ... Classification - Adjudication - Delay in Issues: Classification of 'Vistapen 400' and 'Vistapen 800' under sub-heading No. 3003.11 for the period from April 1986 to February 1988.Analysis:1. The Chemical Examiner's report did not involve any test on the product but relied on information from the label. The report stated the active ingredient as Becampicillin Hydrochloride, confirmed by a Professor of Chemistry from I.I.T., Mumbai, as a derivative of Penicillin.2. Show Cause Notices described the goods as a Salt or derivative of Penicillin. The impugned order held the goods as Salt of Derivative of Penicillin, not covered under sub-heading 3003.11.3. The advocate argued that various reputable sources classified Becampicillin Hydrochloride as a penicillin derivative. The literature and expert opinion supported the classification under sub-heading 3003.11.4. The Tribunal found merit in the submissions, noting the wide entry under sub-heading 3003.11 covering penicillin in various forms for oral or parenteral use. The active ingredient and expert opinion confirmed the goods as a derivative of penicillin, justifying classification under sub-heading 3003.11.5. The impugned order was set aside, and the appeal was allowed. Additionally, a directive was issued to the Chairman, C.B.E. & C. to ensure timely completion of adjudication cases on classification issues.