1996 (5) TMI 380

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....ing the same under Tariff sub-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.&em....

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....vers Organic Chemicals and Chapter 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)  &nbsp....

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....ic uses, that it had been admitted by the appellants that Vitamin B Complex is therapeutically inert and that the vitamins neither prevent any diseases nor cure them which is the function of a therapeutic product. He has, in this connection, observed that just because of Vitamins finding a place in a pharmacopoeal formulary one cannot go beyond the scope of the definition in the Tariff and classify the goods as a medicament. While it is undeniable that one cannot go beyond the scope 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 to....