1998 (9) TMI 249

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....Singh, JDR, for the Respondent. [Order per : K.S. Venkataramani, Vice President]. - The appellants herein are aggrieved by the impugned order passed by the Commissioner of Central Excise (Appeals), Ahmedabad whereby that authority has upheld the classification of the product manufactured by the appellants - paracetamol direct compression grade under sub-heading 2924.00 of Central Excise Tari....

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....tarch Glyconate I.P./B.P. and Aerosil I.P./B.P. are seived through Mesh and then added to the aforesaid granules and then mixed in Mixer. The resultant Product is called Paracetamol Direct Compression Grade 90%. In the said product Paracetamol constitutes 90% and the other ingredients make up the balance 10%. The ld. Counsel contended that the lower authorities have held that the product cou....

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....e regarded as 'impurities' permitted under Note 1(a). When such substances are deliberately left in the product with a view to rendering it particularly suitable for specific use rather than for general use, they are not regarded as permissible impurities. It was further submitted that in a decision of the Tribunal in Madras Petro-Chem. Ltd. v. Collector of C. Ex. - 1991 (51) E.L.T. 395 (Tribunal)....

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....oduct suitable for making of tablets. In such a situation, the view taken by the Commissioner (Appeals) in the impugned order that it is not of material significance for deciding the classification whether the other substances were added in a pre-planned manner or the same occurred as a result of something inherent in the manufacturing process, is not well founded and has to be rejected. Thus, in ....