2006 (1) TMI 513

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....the Appellant. Shri M.K. Srivastava, SDR, for the Respondent. [Order per : T. Anjaneyulu, Member (J)]. - Heard both sides. 2. The appellants are engaged in the manufacture of P & P Medicaments on loan license of M/s. Nicholas Piramal India Limited. The appellants have filed classification list bearing No. C.L. No. 1/93-94 with effect from 21-5-1993 to classify the product Pentavit....

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.... the physician. These remarks appear only on label of medicine and not on food preparations as proposed in the show cause notice. Further, it was claimed that the product contains pharmaceutical aids viz. excepients. The appellants relied on various medical references to support these facts and proved the evidence that this product is prescrioed in deficiency diseases and are being sold by the reg....

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....oduct under chapter heading 2108. Hence these appeals. 4. The product contains in addition to various vitamins the following ingredients :- Name of Medicine Standard for Prophylactic use Actual Pentatone each 15 ml contains     Vitamin B1 1-2 mg 1.5 mg Thiamine Hydrochloride I.P. - - Vitamin B2 1-3 mg 2.0 mg Riboflavine I.P. - -....