2018 (3) TMI 777

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....r Appellant Ms. Trupti Chavan, Asstt. Commissioner (AR), for Respondent Per: Ramesh Nair The facts of the case are that the appellant imported Hormones  Levonorgestrel and Ethinyl Estradiol and filed two Bills of Entry on 6th & 7th August, 2007 to clear the consignments. The dispute was regarding the classification that whether the goods in question is classifiable under Heading 30....

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....he goods in question under heading 3006 6010 that will prevail over the general entry provided under 2937 2300. He further submits that the Tariff Heading 3006 6010 is clearly meant for chemical contraceptives based on hormones, therefore, the correct tariff heading is 3006 6010 and not 2937 2300. 3. Ms. Trupti Chavan, learned Assistant Commissioner (AR) appearing on behalf of the Revenue reite....

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....appellant is correctly classifiable under 2937 2300. 4. We have carefully considered the submissions made by both sides. For ease of reference, we reproduce both the Tariff entries: - "2937   --          Hormones, prostaglandis, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues there....

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....g 3006 6010 is not for the basic hormones but it is meant for preparation of chemical contraceptives based on hormones. Therefore, the product falling under Chapter heading 3006 is a preparation, which is one step ahead of basic hormones and the basic hormones are correctly classifiable under heading 2937. 4.1 The product imported by the appellant is basic hormones, which is used as ingredients....