1999 (11) TMI 243

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Respondent. [Order per : Justice K. Sreedharan, President]. - The Respondent manufactures vitamin preparation with the trade name "glow up tonic". In the Classification List produced by them, it was put as falling under sub-heading 3003.10. Department took up the stand that it is to be classified as item falling under 2936. Authorities below, upheld the classification given by the manufactur....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and inter-mixtures of the foregoing, whether or not in any solvent". In reply the manufacturer claimed that their products falls under sub-heading 3003.10, that reads as, - "Patent or proprietary medicaments, other than those medicaments which are exclusively Ayurvedic, Unani, Siddha, Homoeopat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eters set out in Chapter Sub-heading 2936.00 which speaks purely of vitamins and inter-mixtures of vitamins would not be satisfied. Similarly the combination of ingredients other than vitamins to both the above products would exclude them from the scope of Note-1 of Chapter 29 especially as qualified at sub-notes C, D, E, F & G. The Therapeutic uses of the Assessee's product can be clearly gaug....