2003 (5) TMI 334

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....i R. Subramaniam, Advocate, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - Revenue is aggrieved with Order-in-Appeal No. 5/2000 dated 31-1-2000 passed by Commissioner (Appeals) Chennai upholding the assessee's contention that the product viz. Becozinc and Optisulin under Chapter sub-heading 3003.10 and that differential duty for the period January'97 to February'99 is no....

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.... on the grounds made out in the appeal to submit that the item is not a medicament but it is required to be classified only as Pro-vitamin and Vitamin under sub-heading 2936.00 as held by the Asstt. Commissioner. 3. Ld. Counsel Shri R. Subramaniam submits that the issue is no longer res integra and the citations referred to by the Commissioner had come up for decision before the Tribunal a....

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....ade to the judgment rendered in CCE, Bangalore v. Amazon Drugs (P) Ltd. - 2000 (116) E.L.T. 599 wherein Glow up tonic was held to be in the nature of patent or proprietary medicaments classifiable under sub-heading 2936.00. The Counsel also relied on the judgment of Biocon (India) Ltd. v. CCE, Bangalore, 2001 (133) E.L.T. 713 (Tri. - Bang.) wherein the Bangalore Bench has held that enzymes blended....