1996 (12) TMI 218

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....05.10 or under 3003.20 as claimed by the appellants in this case. 2. The learned Advocate Shri V.B. Narayanan appearing for the appellants contended before us that the product in question is classifiable under Chapter 30 in view of the fact that it is a medicament. He pointed out that in the Chapter Notes, it is clearly mentioned that medicaments and other products of Chapter 30 are not covered under Chapter 25. In view of the fact that the matter involved in this case lies in a short compass, we grant absolute stay as prayed by the appellants and the appeals themselves are taken up for disposal. 3. The point to be determined in this case is whether the product in question is covered under Chapter 2505.10 or 3003.20. The lea....

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....sia; dead burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure 15% - 2505.50 Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders 15% - 2505.60 Quick lime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading No. 28.25 15% - 2505.70 Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; boric acid containing not more than 85% of H3BO3 calculated on the dry weight; earth colours, strontianite ....

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....rom a perusal of Chapter 25 and the above Chapter Note it is clear that Kaolin and other Kaolinic clays are specifically covered under Chapter 2505.10. In order to get it excluded from the purview of Chapter 25 it should be proved by the appellants that the same is medicament with respect to the parameters as set out in the definition of medicament as mentioned in Chapter Note to Chapter 30. Under Note 2 of Chapter 30, medicament is defined as follow : (i) `medicaments' means goods (other than foods or beverages such as dietetic, diabetic or fortified foods, tonic beverages) not falling within heading No. 30.02 or 30.04 which are either :- (a) products comprising two or more constituents which have been mixed or compounded together fo....