https://www.taxtmi.com/caselaws?id=236733 Calcium Gluconate I.P. was treated as a separately chemically defined organic compound under Chapter 29, because the product was specifically covered as a gluconic acid salt and the record did not show manufacture and packing as a medicament for therapeutic or prophylactic use. On that basis, it was not classifiable under Heading 3003 as a medicament. The discussion also notes that the extended period of limitation could not be applied beyond the scope of the prior remand and that penalty was not sustainable on the facts. The operative result was classification under CETH 2918.00, with demand beyond the normal period and penalties deleted. en-us Thu, 09 Jun 2011 00:00:00 +0530 Fri, 06 Sep 2013 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236733 Calcium Gluconate I.P. was treated as a separately chemically defined organic compound under Chapter 29, because the product was specifically covered as a gluconic acid salt and the record did not show manufacture and packing as a medicament for therapeutic or prophylactic use. On that basis, it was not classifiable under Heading 3003 as a medicament. The discussion also notes that the extended period of limitation could not be applied beyond the scope of the prior remand and that penalty was not sustainable on the facts. The operative result was classification under CETH 2918.00, with demand beyond the normal period and penalties deleted. Case-Laws Central Excise Thu, 09 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236733