2002 (7) TMI 493

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..... Shri J.M. George, DR, for the Respondent. [Order per : J.H Joglekar, Member (T)]. -  The appellants are 100% EOU. They were permitted to manufacture the following items :- Tablets/capsules/injections/syrups/suspensions/drops/creams of various medicaments containing pencillins or their derivatives, streptohycin or their derivatives, other antibiotics, alkaloids or their derivativ....

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....mins, pro-vitamins (natural or synthesised) and other medicaments falling under the Heading 3004.90. 4. The appellants imported Boflavin feed grade 96% Vitamin B-2 and sought clearance of the same in terms of Notification No. 53/97. The intended export product was Indomix A+B2+D3+K which was a vitamin feed supplement. The Customs authorities on reading the letter of permission observed tha....

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....ears that Riboflavin (Vitamin B2) feed grade 96% cannot be used for the manufacture of drugs covered by Customs Tariff Heading 300490.72 and the end-product viz. Mineral stable poultry feed supplement (Indomix A+B2+D3+K) also cannot be classified under Customs Tariff Act 300490.72. The importer has requested for re-export of the goods". 7. We find that the ld. Commissioner has made an erro....