TaxTMI 
TaxTMI 
1992 (3) TMI 316
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.... K.K. Bhatia, JCDR, for the Respondent. [Order per : G.P. Agarwal, Member (J)]. - Being dissatisfied with the classification of their product, namely, 'Amino Globin' under heading 14E by the authorities below instead of under Heading 1B, the appellants have filed their present appeal. 2. Shortly put the facts of the case are that, the appellants are engaged in the manufacture of Prep....
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....tor of Central Excise, Bombay, and Order No. 735/91-C, dated not legible, rendered in the case of Colllector of Central Excise & Cus., Pune v. Li Taka Pharmaceuticals Limited, wherein the product 'Energex' and 'Prolita Syrup' were held to be classifiable under Tariff Item 1B respectively. Elaborating further, he submitted that the Tribunal has decided the aforesaid cases after relying upon the jud....
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.... 1984 has stated that ".....after careful examination of remaining claim on the labels and cartons of 'Aminoglobin' it is clear that this article is not indicated or no medicinal claims are made. You can, therefore, manufacture and market the same as food article as the same would not fall within the purview of the Drugs and Cosmetics Act, 1944 in the opinion of this Administration." In this premi....
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....lassifiable under T.I. 14E and since it is not disputed by the other side that it is classifiable under T.I. 1B, the question of exemption under the said notification may be decided by the Tribunal itself or the case be remanded. Shri K.K. Bhatia, learned JCDR, is also of the same view i.e. the case be remanded. 5. We have considered the submissions and have gone through the aforesaid two ....