2018 (1) TMI 1123

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....AR), for the appellant Shri M. Karthikeyan, Advocate, for the Respondent. ORDER Per: Bench The facts of the case are that M/s. Tanmed Pharmaceuticals Ltd., (herein after referred to as respondent) are manufacturers of certain goods under brand names 'Mucosat, Nurofit', MOD Caps, Kalpadyn-MC, Nerosafe etc., which were being cleared by them under Chapter heading CETA 3003.10 and adopted ....

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....ibid. On appeal, the Commissioner (Appeals) vide the impugned order dated 14.09.2008, interalia, held that the impugned products are classifiable under CETA 30.03 as "medicaments" and set aside the demand of Central Excise duty and penalty imposed. Aggrieved, department is before this forum in appeal E/139/2009. 2. Today when the matter came up for hearing, the Ld. AR, Shri S. Govindarajan, AC,....

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....2 (S.C.). He also relies upon the ratio of the Supreme Court judgment in CCE, Mumbai Vs. Capsulation Services Ltd. - 2007 (216) ELT 346 (S.C.). He also draws our attention to the HSN notes under Chapter heading 2106, viz., "food preparations not elsewhere specified or included", wherein Note 16 clarifies that preparations preferred as food supplements based on extracts from plants, food concentrat....

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....mins except MOD caps, which again are Methylcobalamin capsules, the pharmaceutical name for Vitamin-B12. 5.3 For an item to merit classification under 2108, they should be "other edible preparations not elsewhere specified or included". A close look at the sub-headings thereunder will indicate that items in the genre of edible preparations like lemonades, sharbat etc., find place thereat. The r....