2016 (11) TMI 1274

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....llant Shri V.K. Agarwal, Addl. Commissioner (AR) for the respondent Per: M V Ravindran: This appeal is directed against Order-in-Original No: 25/2004 dated 24/11/2004 passed by the Commissioner of Central Excise (Appeals), Mumbai - IV 2. The relevant facts that arise for consideration are appellant is engaged in the manufacture of excisable goods like medicament and cosmetic preparatio....

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....nue has not challenged the said order-in-appeal dated 22/03/2013 and has attained finality. It is his submission that the classification of the product as held by the adjudicating authority is incorrect, as Drug Control of India by a letter dated 31/07/1995 has categorically issued no objection certificate for marketing of the product as it is not considered to be a "new drug". He brings to our at....

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....(SC); viii. Commissioner of Central Excise v. Sarvotham Care Ltd. 2015 (322) ELT 575 (SC) ix. Commissioner of Central Excise v. Dermocare Laboratories (G) Pvt. Ltd. 2010 (259) ELT 405 (Tri.-Ahd.) 4. Learned Departmental Representative on the other hand would draw our attention to the tariff entry under chapter 30 and 33. He would submit that the product in question is not medicament just ....

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....rmacopoeia and letters of medical practitioners based in India and abroad indicate the product in question is a medicament. The said order in appeal dated 22/03/2013, as informed, has been accepted. 6. Be that as it may, we find that in respect of similarly placed product in the case of Hindustan Lever Ltd, Tribunal held the product as classifiable under chapter 30 which was challenged before t....