1999 (3) TMI 150

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....dent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in the appeal filed by M/s. True Food Corporation is whether Papain IP/BPC, manufactured by them is classifiable under sub-heading 3003.20 as claimed by them or under sub-heading 3507.00 of the schedule to the Central Excise Tariff Act as decided by the Collector (Appeals) in the impugned order dated 9-1-1992. 2. The Appel....

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....rified and mixed/compounded with Lactose sodium meta-bisulphate and cystine. On Appeal filed by the Department Collector (Appeals), Pune, under the impugned order, classified the product under Heading 35.07 holding that both Indian Pharmacopoeia and British Pharmacopoeia describe the impugned product as proteolytic enzyme; there is no indication of the product being used as a medicine; Papain is u....

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....The Collector (Appeals) had merely followed the Board's Circular No. l6/89-CX, dated 6-3-1989 according to which Papain being enzymes which are specifically covered by Heading 35.07 is classifiable under that heading. It was further mentioned that the department had relied upon the test report of the Dy. Chief Chemist who opined that the sample was composed of an enzyme and preservative and is use....

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....so placed on Tribunal decision in the case of Pacific Exports v. Collector of Customs - 1990 (45) E.L.T. 651 (T) in which it was held that liquid Paraffin IP, being a Medicament, was classifiable under sub-heading 3003.20 of Central Excist Tariff Act. 4. Shri M.P. Singh, ld. DR reiterated the findings of the Collector (Appeals) as contained in the impugned order and also submitted that Par....