2004 (1) TMI 489

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....e Appellant. Shri R.K. Pardeshi, DR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  These two appeals are being disposed of by this common order. 2. The issue involved in this case is the classification of certain entities, which are formulations of vitamins with other substances, expectorants and stabilisers, etc. The Commissioner (Appeals) vide the impugned o....

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....ter sub-heading 3003.10. The labels of products clearly suggest that the ingredients vitamins and mixtures thereof to qualify them to merit classification under chapter sub-heading 2936. (iii)      The vitamins are administered along with the medicines and even after the severeness of the illness is subsided and so also after discontinuation of medicines which are targe....

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....to cure a particular ailment. 3. After hearing both sides and considering the issues involved, it is found that : (a)        There is no reason arrived at, in the orders of the lower authorities, as to how the entity in question is not having therapeutic and prophylactic activities to qualify as the medicament. (b)     &nbsp....

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....LT 101 (CEGAT)] and in the case of Micronova Pharmaceuticals Pvt. Ltd. v. CCE, Bangalore (Final Order No. 368/96-C, dated 31-5-1996 [2003 (158) E.L.T. 714 (Tri.)]. The appellants have also relied upon the Tribunal's decision in CCE, Bangalore v. Juggat Pharma Ltd. - 1999 (114) E.L.T. 707 (Tribunal). No decisions contra have been shown by the Revenue. Therefore, following these binding decisions, t....