1999 (5) TMI 130

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Shri K.C. Agarwal, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The appellants filed classification list on 1-8-1988 in which they claimed classification for 10 chemical products under sub-heading 3003.30 as medicaments leviable to Nil Rate of Duty. This list was duly approved on 1-11-1988. In terms of this approved classification list, the assessees cleared these good....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....K.C. Agarwal the ld. JDR for the Revenue. We have also seen the disputed classification list. 3. Note 2 to Chapter 30 defined medicaments as below :- For the purposes of Heading No. 30.03 : (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) p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....USP 10. Copper gluconate. 4. On perusal of the list of the product the concerned Assistant Collector approved the classification as claimed. 5. Shri J.C. Patel submitted that the assessees were under the genuine belief that the products listed above were mixed or compounded products. He relied upon the Tribunal Judgement in the case of Collector of Central Excise v. Muzzaff....