1996 (5) TMI 380

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....b-heading 3003.20. A notice was issued to them asking them to show cause as to why the subject goods should not be classified under sub-heading 2936.00 attracting duty at 15% ad valorem and why duty of Rs. 2,51,087/- should not be demanded from them. After grant of personal hearing to them, the Assistant Collector of Central Excise, Bangalore VII Division confirmed the demand. This order having been upheld by Collector of Central Excise (Appeals), Bangalore on challenge by them, the present appeal has been filed. 2. Heard Shri K.V. Subramanian, learned Counsel, for the appellants and Shri Mewa Singh, Senior Departmental Representative. They advanced arguments in support of their respective stand. 3. We have considered the rival ....

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....er Note 1(a) lays down that except where the context otherwise requires, the headings of that chapter inter alia apply only to separate chemically defined organic compounds whether or not containing impurities. Applying this test, it will appear that the entry 2936.00 will cover only a separate chemically defined vitamin or intermixtures of vitamins but not a medicament or preparation in the form of tablets containing other ingredients. The appellants have contended that their product Vitamin B Complex Tablets contain the following ingredients :- (1) Thiamine (2) Riboflavin (3) Niacinamide (4) Calcium Pantothenate (5) Lactose (6) I. P. A. (7) Mangesium Stearate (8) P.V.P. The printed label showing the composition of the product ind....

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....ope of the Tariff it is to be noted that the Collector has misinterpreted the Tariff entry itself. The Chapter Note 2 lays down that for the purpose of Heading 30.03 medicament means products comprising two or more constituents which have been mixed or compounded together for therapeutic or prophylactic uses or unmixed products suitable for such use put up in measured doses or in packings for retail sale or for use in hospitals. The Collector has referred to dictionary meaning of the term "therapeutic" and has missed the other type of use "prophylactic" figuring in the said Chapter Note. He has also drawn a wrong conclusion that the appellants had admitted that Vitamin B Complex is therapeutically inert. What the appellants had stated was t....