2001 (6) TMI 338

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....apter 35 of the CETA from Chapter 30, as claimed and being followed since inception of this manufacturing unit in 1986. Differential duty for the period 1-6-1994 to 30-11-1994 was also demanded. 2. The Show Cause Notice dated 19-12-1994 was issued as regards the following products in the Classification List No. 6/93-94, filed by the appellants under heading 300310 and 300590. 300310 300590 1. Bioamylase 1. 4 Amyno Antiphyrine 2 Biopan 2. Adendsine 5 Diphosphate 3. Biolac 3. Alpha Ketagluterate Acid 4. Canalpha 4. Adenosine 5 Triphosphate 5. Pepzyme 5. B-Nadh   6. Pipe Buffer   7. Sodium Cholate And it was proposed to classify these entities under 35.07. 3. The Comm....

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....;   The entities as it appears from the flow chart of manufacturer enclosed to the appeal are manufactured in the following steps. PHARMACEUTICAL BLENDING (BIOAMYLASE 1.800 to 1.5000)   RAW MATERIAL APPROVED WEIGHMENT LACTOSE SIEVING BLENDING IN D.C.B. UNLOADING & SIEVING PACKING 1 KG/25 KG FINISHED GOODS QUARANTINED-I.P. TEST FINISHED GOODS APPROVED DESPATCH This is not contravened by Revenue. Therefore it is apparent that enzymes generated or/and purchased, are blended with Lactose, Calcium phosphate etc., before being sent for despatch. The learned CA, at the hearing has submitted, that I.P/B.P level of purities and specifications are achieved. We find this to have been considered by the....