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2005 (8) TMI 506

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....he Appellant. Shri R.B. Pardeshi, JDR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. - The appellant manufactures a product known as 'Magnical Tablets'. He classified it as a P&P medicine falling under chapter sub-heading 3003.10. These tablets are prescribed to pregnant and lactating women to prevent pre-eclampsia which causes hypertension and it also treats metabolic disor....

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....ituents which have been mixed or compounded for therapeutic or prophylactic uses are medicaments falling under Chapter 30. Chapter Note 9 of Chapter 21 gives an idea on the products covered under Chapter Heading 21.08. Note 10 gives an idea on the type of products covered under sub-heading 2108.99, a heading under which the Commissioner wants to classify the impugned goods. The Note says that this....