Fixed dose vitamin combinations classified as medicaments under Chapter 30, not chemical products under Chapter 29.

Fixed dose combination tablets of Vitamin B1, B6 and B12 were treated as medicaments, not Chapter 29 chemical products, because prior Tribunal decisions had already settled the classification in the same manner, including in the assessee's own case. The Tribunal accordingly accepted classification under Chapter 30 of the Central Excise Tariff, rejected the revenue's Chapter 29 contention, sustained the order setting aside the demand, and dismissed the appeal.

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Issues: Whether macraberin tablets, being a fixed dose combination of Vitamin B1, B6 and B12, were classifiable under Chapter 30 as medicaments or under Chapter 29 of the Central Excise Tariff.

Analysis: The classification issue for fixed dose combinations of Vitamin B1, B6 and B12 had already been settled by the Tribunal in earlier decisions, including the respondent's own case. The product was held to fall within the scope of medicaments under Chapter 30, and the revenue's contention for Chapter 29 classification was not accepted.

Conclusion: The goods are classifiable under Chapter 30 of the Central Excise Tariff and not under Chapter 29. The revenue's appeal fails.

Final Conclusion: The impugned order setting aside the demand was sustained, and the appeal was rejected.

Ratio Decidendi: A fixed dose combination of Vitamins B1, B6 and B12, when treated consistently as a medicament by prior binding tribunal decisions, is classifiable under Chapter 30 rather than as a Chapter 29 chemical product.

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