2004 (1) TMI 403

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.... Arun Chopra, DR, for the Respondent. [Order per : C. Satapathy, Member (T)]. - Heard both sides. The appellants manufacture 'Vistapen 400' & 'Vistapen 800'. They have claimed classification under sub-heading No. 3003.11 whereas the Department claimed classification under sub-heading 3003.11. The disputed period is from April, 1986 to February, 1988. 2. We have perused the Chemical Examin....

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.... goods is described as a Salt of derivative of Penicillin. In the Annexure to Show Cause Notice dated 21-7-1987, the impugned product is described as derivative of Penicillin. Same description has also been given in the Annexure to Show Cause Notice dated 2-5-1988. The allegation is that sub-heading No. 3003.11 covers only derivative of Penicillin. In the impugned order in appeal, the impugned goo....

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....;We find merit in the submissions made on behalf of the appellants. The entry under sub-heading 3003.11 is fairly wide. It includes penicillin in its pure form or as salts or as derivatives and intended for oral or parenteral use. The literature produced before us describes the active ingredient of the impugned goods Becampicillin Hydrochloride as a penicillin for oral use. The report from the pro....