2004 (10) TMI 400

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....ant. Shri Vimlesh Kumar, SDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Heard both sides and considered the material. 2. The issue involved in the above case is demand of duty on the basis of Notification issued by the Ministry of Health, on certain medicaments manufactured by the appellants, viz. Aneudox-12 Forte Injections and Tablets consisting of fixed dose ....

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....s Bl, B6 and B12 for human use with effect from 1st January, 2001. 3. The Commissioner confirmed the duty demand and also imposed penalty under Section 11AC and ordered payment of interest. Hence this appeal. 4. On the issue of medicaments in the form of Tablets and Injections having fixed dose combination of vitamins B1, B6 and B12 and whether they be kept classified under Chapter....

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....oard did not find any therapeutic justification for use of impugned product and once the product has no therapeutic value, it cannot be classified under Chapter 30 of Central Excise Tariff Act, 1985. Hence classification of product under Heading 29.36 ibid was not interfered. 5. Since there is an apparent diversion in the views of the classification of the very said products as impugned he....