2005 (8) TMI 456

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....e Appellant. Smt. R. Bhagya Devi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - Ld. Commissioner of Central Excise has demanded Rs. 2 crores from M/s. DXN Herbal Manufacturing (India) Pvt. Ltd. (M/s. DXN, for short) as duty of excise on two products viz. "Reishi Gano" (RG) and Ganocelium (GL) capsules cleared during the period March to August 2002, after classifying th....

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....o the period of dispute, were importing RG & GL capsules from Malaysia and marketing the same in India as 'food supplements'. But after February 2002, they started manufacturing the goods in India and marketing the same as "APM". M/s. DXN had declared the products as "APM" to FDA Pondicherry and obtained a drug licence for manufacturing the same. During the period of dispute, they cleared capsules....

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....revent, mitigate, treat and cure diseases and disorders. According to HSN Explanatory Notes to Chapter 21, food supplements having therapeutic value must get classified in Chapter 30 of the CETA Schedule. In these circumstances, we are of the view that M/s. DXN has a strong prima facie case for having their products classified under SH 3003.90 and claiming exemption from payment of duty. Apart fro....