2008 (3) TMI 206

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....for the Appellant. Shri Pramod Kumar, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The issue for determination in this appeal is the classification of 'Neurotrat' - fixed close combination of Vitamin 1, Vitamin-6 and Vitamin 12- whether as medicament under sub-heading 3003.10 of the Central Excise Tariff Act, 1985, as claimed by the appellants, or as admixture....

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..... The relevant paragraph is reproduced herein below: "12. We observe that the Commissioner s finding that the FDC is not a medicament is based on the Notification dated 14-10-99 issued by Ministry of Health and Family Welfare. It is an admitted fact that such a notification was issued on the advice of Drugs Technical Advisory Board. The same issue was examined as early as 1996 by Drugs Technica....

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.... good in the treatment of specified ailments. Since the Id. Commissioner wants to determine the classification of a product under CETA on the basis of what Drugs Authorities say he should have taken notice of what the same authorities have said in 1996 about the same product. Such a stand would have been at least consistent. We do not find any substance in the Commissioner's claim that FDC of Vita....

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...., B6 and B12 for human use, wherein the High Court upheld the vires of the notification, to support his contention that once the High Court has upheld the validity of the notification, the product in dispute cannot be classified elsewhere than under CET Heading 2936.00. 4. However, we find that the Court has come to the above conclusion on the ground that the notification has been validly made ....