2005 (2) TMI 129

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....se and Gold (Control) Appellate Tribunal (in short "CEGAT"), New Delhi dated 20th July, 1999. 2. The Appellants manufacture a product known as "LICEL". The Appellants claim that their product is classifiable under tariff sub-heading 3808.10 whereas according to the Department the product is classifiable under tariff sub-heading 3003.10. 3. The Tribunal has held that the product is classifiable ....

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....de. It is submitted that therefore the Department was wrong in classifying the product under tariff sub-heading 3003.10. 5. Chapter Note 1(c) of Chapter 38 indicates that Chapter 38 would not cover "Medicaments under Heading No. 3003 or 3004". Chapter Heading 2(i) of Chapter 30 defines "Medicament", inter alia, as a product comprising of two or more constituents which have been mixed or compounde....