2008 (1) TMI 170

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....r Per:  Mr.M.V. Ravindran, Member (J)]-1. This appeal is directed against the Order-in-Original No. 28/2001-Commr-MVI dated 28.9.2001 wherein the adjudicating authority has held that the product "Kidicare" will fall under chapter heading no. 21.07 and not as a medicament and confirmed the differential duty along with penalty on the appellant as well as on the employees.  In addition to t....

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....ed under chapter 30 or any other chapter, is squarely covered by the Tribunal in the case of Manish Pharmaceuticals P. Ltd. 2006 (203) ELT 310 and other series of judgments.  It is also his submission that the revenue took in appeal the case of Manish Pharmaceuticals to the Supreme Court and the Apex Court dismissed their appeal. 4. The learned JDR, on the other hand, emphasizes that the l....

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....nd carton would indicate the said product 'Kidicare' is a combination of fixed dosage of vitamin and minerals.  The issue whether fixed dosage and vitamins will fall under Chapter 30 or any other chapter heading was decided by the Tribunal in the case of Manish Pharma (supra).  We may read the same. "Following the ratio of the aforecited earlier decisions of the Tribunal including a L....