2005 (9) TMI 412

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....ant. None, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Shri Vimlesh Kumar, ld. SDR, appearing for the revenue submits that the dispute in the present appeal relates to the correct classification of the respondent's product "DIGEPLEX SYRUP". The Commissioner (Appeals) has accepted the respondent's stand and has classified the said goods as medicaments under Heading 3003....

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....he purpose of aiding digestion in digestive disorders and the same is included as medicaments in the Indian Pharmacopoeia. Extracts of Indian Pharmacopoeia, 1996, were also produced in support of their claim of classification under Chapter 30. The appellate authority has observed that no test repot has been relied upon to show that the goods are enzymes and do not have any curative value. It has a....