2003 (5) TMI 384

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....he Appellant. Shri A. Chopra, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The applications for waiver of deposit of duty totalling Rs. 15.20 lakhs approximately. 2. The product, Tocofer, manufactured by the applicant, consisting of Vitamin E in capsules put up in retail packing, was classified by the Assistant Commissioner in Heading 30.03 of the tari....

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....g repacking and other specified process etc. to be manufacture and that the demand for duty on this score would be limited to Rs. 4 lakhs. 4. We find considerable force prima facie in the contention of the Counsel for the applicant that Heading 29.36 will only cover vitamins which are not put up for sale or mixed together so as to satisfy the requirement of Note 3 to Chapter 30. The genera....