TaxTMI 
TaxTMI 
2023 (5) TMI 189
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....d 16.03.1995 as amended by notification no. 16/2003-CE dated 01.03.2003. 02. The brief facts of the case are that since the appellant is engaged in the manufacture of "Rabipur vaccines", an anti-rabies vaccines falling under chapter heading no. 3002 of First Schedule to the Central Excise Tariff Act, 1985 attracting nil rate of duty. The said vaccine is sold in the domestic market in a combi pack and also exported out of India. The contents of the combi pack are as follows:- A) 1 vial of rabies virus strain in lyophilized powder form. B) 1 ampoule containing 1ml. of Sterile water for injection. C) 1 Sterile disposal syringe and needle. 2.1 In connection with the manufacture of vaccines, the appellant use to manufacture Sterile Water....
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....y notification no. 16/2003-CE dated 01.03.2003. In the first appeal proceedings, the Commissioner (Appeals) vide Order-In-Appeal dated 30.04.2012 allowed the appeal filed by the respondent. Being aggrieved by the said Order-in-Appeal dated 30.04.2012, the appellant preferred an appeal before the CESTAT, the CESTAT vide its order No. A/1727/WZB/AHD/2012 and Order No. S/2585/WZB/AHD/2012 dated 06.12.2012 remanded the case back to the Commissioner (Appeals) to decide the issues afresh on merit based on the evidence adduced by the appellant. In remand proceedings the Commissioner vide impugned order dated 31.04.2013 upheld the appeal filed by the revenue and interalia held that benefit of notification no. 3/2005-CE is inapplicable and directed ....
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....les Ltd.- 1993 (67) ELT 932 (Tribunal) 3.1 He further submits that even as regard the charge made in the show cause notice, it is settled that in the nature of the product in question the entire combi pack is treated as vaccine and correctly classifiable under Chapter 3002. In this regard, he placed reliance on the judgment in the case of VENTRI BIOLOGICALS Vs. COMMISSIONER OF CENTRAL EXCISE, PUNE- 2000 (115) ELT 464 (Tri.) which was upheld by the Hon'ble Supreme Court. He further submits that the above decision was also relied upon by the tribunal in the case of INTERVET INDIA P. LTD. Vs. COMMISSIONER OF CENTRAL EXCISE, PUNE-III- 2010 (253) ELT 646 (Tri.-Mumbai). 3.2 He further submits that the impugned order contradicts the earlier judg....
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....SWFI). b) This reconstituted mixture is then administered by way of injection using the disposal syringe and needle. From the above, it is clear that the vaccine cannot be administered without sterile water therefore the sterile water is also considered to be the vaccine which attracts only the nil rate of duty under CETH 3002. In this regard, it is necessary to go through the section notes of Section VI of Central Excise Tariff Act, 1985. The relevant note 3 is reproduced below:- 3. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product,....
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....e so, then the entire combi pack attracts nil rate of duty under CETH 3002. On this basis, the demand is not sustainable. 5.2 Without prejudice to our above findings, as regard the appellant's submission that the review as well as the Commissioner (Appeals) order is beyond the scope of show cause notice. We find that it is apparent from the show cause notice that the proposal is to demand duty on sterile water, considering the clearances of the same is finished goods for human consumption. However, in the review of the department as well as in the Commissioner (Appeals) order it was held that the sterile water was used as intermediate product for captive consumption therefore, exemption Notification No. 67/95-CE dated 16.03.1995 is not app....