Multivitamin syrup classification under Heading 3003 prevailed as the Tribunal followed binding Larger Bench precedent.

Multivitamin syrup and drops were treated as medicaments/classifiable under Heading 3003 of the Central Excise Tariff Act, 1985 because the issue was governed by an earlier Larger Bench ruling on similar preparations. The Tribunal noted that the impugned order had followed that binding view and no contrary basis was shown to depart from it. Accordingly, classification under Heading 2936 was rejected, and the Revenue's challenge to the Heading 3003 classification failed.

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Issues: Whether multivitamin syrup and drops were classifiable under Heading 3003 of the Central Excise Tariff Act, 1985, or under Heading 2936 of the Central Excise Tariff Act, 1985.

Analysis: The product classification issue was controlled by the Tribunal's earlier Larger Bench ruling, which confirmed the view that multivitamin preparations of this kind fell under Heading 3003. The impugned order had followed the earlier Tribunal decision, and no contrary basis was shown to depart from the Larger Bench view.

Conclusion: The product was held classifiable under Heading 3003 of the Central Excise Tariff Act, 1985, and the Revenue's challenge to classification under Heading 2936 of the Central Excise Tariff Act, 1985 failed.

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