1996 (4) TMI 236

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.... Sharma, JDR, for the Respondent. [Order per : Shiben K. Dhar, Member (T)]. -  This appeal is directed against Order-in-Appeal No. F. No. V-2 (14E) 348/R/88 of Collector (Appeals), Bombay. 2. The issue relates to classification of "Sulphacetamide Eye Drops B.P.L. 20%. 3. Arguing for the appellants the Ld. Advocate submits that in the Show Cause Notice issued to them the ....

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....ground that these pharmacopoeial products are cleared in the "Medicine Kits" and as per Note 3 of the Central Excise Tariff Act, 1985 effective from 28-2-1986 the first aid boxes and kits are classifiable under sub-heading 3005.00 and chargeable to duty at 15% ad valorem. Though the impugned product is a pharmacopoeial product since it has been packed in "Medicine Kits" it would be classifiable on....

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....are not basically first aid medicines. In any case he submits that the question of classification under sub-heading 3005.00 was never the subject matter of proceedings at the original stage. Show Cause Notice was issued only for classification under 3003.19 and Deputy Collector accepted their claim of classification under sub-heading 3003.20. They were never put to notice in regard to classificati....

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....r accepted their contention and dropped the proceedings holding that the goods are classifiable under 3003.20. It is only through Review Order issued under Section 35E(2) that Revenue for the first time proposed classification under Tariff Heading 3005.00. We find that the appellants were never put to notice in regard to proposed classification. In the circumstances, Collector (Appeals) could not ....