2006 (9) TMI 307

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....Shri Naresh Thacker, Advocate, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Heard both sides. The ld. Commissioner (Appeals), vide the order impugned has arrived at these goods to be animal feed supplement classified under Chapter heading 2302.00. The CBEC found that this classification arrived is not legal and proper and the Commissioner (Adjudication) is stated to have erre....

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.... 100 under 2302.00 is by relying on the decision of the Tribunal, in the case of Li-Taka Pharmaceuticals & Others v. CCE, 2000 (121) E.L.T. 203 (Order No. C-II/1396-1406, dated 9-5-2000) wherein the Tribunal had held such coxistacs to be classifiable under 23.02. Based on the same, the Commissioner ordered classification of Coban 100 under 23.02 and in this the Commissioner has not appreciated tha....

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....Vitamins as active ingredients are classifiable under Heading 29.36 of CETA, 1985, despite presence of some minerals and materials in it. The appeal filed in the case of Li-Taka Pharmaceuticals & Others was directed to be tagged. In the case of LiTaka Pharmaceuticals - 2000 (121) E.L.T. 203 filed by the CCE, Mumbai has been ordered to be admitted after direction to tag it along with Civil Appeal N....