1999 (8) TMI 390

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.... Prasad, SDR, for the Respondent. [Order per : P.C. Jain, Vice President]. -  Questions before us in this matter is regarding classification of (1) Sharbat-E-Azam and (2) Shilajit capsules. Lower authority has classified Sharbat-E-Azam under Tariff Heading 21.07 on the ground that it is a non-specified edible preparation and it is akin to Rooh Afza which had been classified by the Tribu....

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....its that the classification of Sharbat-E-Azam should also be taken like that of Rooh Afza under Tariff Heading 2202.90. 2. Opposing the contention, learned SDR Shri A.K. Prasad submits that Rooh Afza has been classified by the Apex Court under TH 2201.90 and this classification has to be accepted and not 2202.90, as contended by the learned advocate for the appellants. 3. We have c....

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.... sugar. It is also indicated from para 1 of 1st page of the Supreme Court's judgment that it consists in the main of an invert sugar base. In this view, we have no doubt that the Apex Court has classified the said product, Rooh Afza under TH 2202.90. Consequently on the logic of the lower authorities itself the classification of Sharbat-E-Azam would be under TH 2202.90. 4. As regards Shila....

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.... merely ground as capsule". 5. As against the aforesaid, learned SDR, Shri A.K. Prasad reiterates the findings of the lower authority. He submits that Shilajit itself contains many ingredients as mentioned on reverse of page 89 which is produced below:- " Shilajit is complex but completely natural mixture of minerals with organic and inorganic compounds. It contains aluminium, antimony,....