2008 (3) TMI 152

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....tains calcium carbonate from an organic source (oyster shell) and each 5 ml contains 375 mg calcium carbonate which is equivalent to elemental calcium of 150 mg, vitamin D3 IP-125 IU and flavoured base. It is the contention of the appellant that the product 'caloshell' contains main therapeutic ingredient as calcium carbonate with 0.002% of vitamin D3 which is not a separate chemically defined organic component and cannot therefore be treated as a separate chemically defined vitamin or inter-mixture of vitamin and therefore it has to be considered as P&P medicament classifiable under Chapter Heading 3003.10 and not as vitamin under Chapter Heading 2936.00 as has been done by the department. The formulation is recommended for children with a....

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....hapter Heading 2936.00. Reliance in this regard was placed to the following decisions. (1) CCE, Bangalore v. Juggat Pharma - 1999 (114) E.L.T. 707 (Tri.) (2) CCE, Bangalore v. Amazon Drugs - 2000 (116) E.L.T. 599 (3) BPL Pharmaceuticals v. CCE, Baroda - 1995 (77) E.L.T. 485 (4) Liberty Shoes v. Collector of Cus., New Delhi - 1999 (105) E.L.T. 422 (5) TTK Pharmaceuticals v. CCE, Madras - 2000 (117) E.L.T. 320 (Tri.) (6) CCE, Mumbai-II v. Capsulation Services Ltd. - 2007 (216) E.L.T. 346 (S.C.). (7) Gurukul Kangri Pharmacy v. CCE, Meerut-I - 2006 (198) E.L.T. 259 (Tri.- Del) (8) Bakson Homoeo Pharmacy v. CCE, New Delhi - 2001 (136) E.L.T. 485 (Tri.-Del) (9) Time Pharma v. CCE, Mumbai-II - 1998 (99) E.L.T. 643 (Tri.)....

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....e under Heading 2936. 3. We have considered the submission. We find that it is not denied that the formulation is licenced as a drug under Drug and Cosmetics Act, 1940 and is to be administered in measured doses. It is basically calcium carbonate in which vitamin D3 is added and as per literature shown by the appellant, the addition of vitamin D3 increases the absorption of calcium carbonate by the children. The literature shows that the formulation is meant for curing the deficiency of calcium and vitamin D in children and for curing a disease known as rickets The dosage prescribed are as per the Indian Pharmacopia 1996. We further notice that a similar drug manufactured by Manish Pharmaceuticals Pvt. Ltd. namely Generic Calcium Capsule....