1998 (6) TMI 231

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....for the Respondents. [Order per : P.C. Jain, Member (T)]. -  Short question involved in this appeal is whether the product Albendazole Suspension falls under Chapter sub-heading 3003.10 as Patent or Proprietary medicine - as contended by the Revenue - or under Tariff sub-heading 3003.20 as other than P or P medicines as contended by the respondents. Revenue's case in the show cause n....

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....t discussing the contentions of either side has stated that the show cause notice cannot be confirmed on the ground by referring the Collector's order since the said order of the Collector found the ground in favour of the respondent. The other ground in the show cause notice relating to `cattle head' was not mentioned in the show cause notice issued by the Revenue, and therefore the order-in-orig....

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.... should have sent the case for de novo adjudication and should not have allowed the appeal." Ld. SDR has reiterated the aforesaid ground submitting that the lower appellate authority has not examined the label which bears a picture of cattle head and whether that picture makes the medicine a P or P one. Had it been examined, the position possibly would have been different. Ld. SDR therefore, pr....

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.... classification of the product is under Tariff Heading 3003.20. It cannot therefore be presumed that the lower appellate authority has not taken into account the aforesaid submission of the respondents while coming to its conclusion on classification under Tariff Heading 3003.20. The appellant Collector has also stated that examination of the picture of cattle head could possibly have led to a dif....