TaxTMI 
TaxTMI 
2005 (10) TMI 114
X X X X Extracts X X X X
X X X X Extracts X X X X
....cts are classifiable as medicaments under Chapter 30 of the Central Excise Tariff, another coordinate Bench of CESTAT in the case of M/s. P&B Laboratories Ltd. v. CCE, Mumbai-V - 2004 (164) E.L.T. 218 (Tri.-Del.) arrived at a conclusion that fixed dose combination of Vitamin B1, B2, B12 in injection as well as in tablet form fall under Heading 29.36. This Bench has been constituted to hear the matter for resolving these divergences.  2.After hearing both sides & considering the material on record, the opinions of Drugs Technical Advisory Board & other relevant material, it is found and held as - (a) in the case of Micronova Pharmaceuticals Pvt. Ltd. v Collr. of CE, Bangalore - 2003 (158)....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ttract the classification under 2936.20. For proper appreciation of the issue, the Chapter Notes under these two Chapters 29 and 30 have to be considered. The former Chapter covers Organic Chemicals and Chapter Note 1(a) lays down that except where the context otherwise requires, the headings of that chapter inter alia apply only to separate, chemically defined organic compounds whether or not containing impurities. Applying this test, it will appear that the entry 2936.00 will cover only a separate chemically defined vitamin or intermixtures of vitamins but not a medicament or preparation in the form of tablets containing other ingredients. The appellants have contended that their product Vitamin B Complex Tablets contain the following ing....
X X X X Extracts X X X X
X X X X Extracts X X X X
....apter Note 2(i) of Chapter 30 as products for therapeutic or prophylactic uses, that it had been admitted by the appellants that Vitamin B Complex is therapeutically inert and that the vitamins neither prevent any diseases nor cure them which is the function of a therapeutic product. He has, in this connection, observed that just because of Vitamins finding a place in a pharmacopoeal formulary one cannot go beyond the scope of the definition in the Tariff and classify the goods as a medicament. While it is undeniable that one cannot go beyond the scope of the Tariff it is to be noted that the Collector has misinterpreted the Tariff entry itself. The Chapter Note 2 lays down that for the purpose of Heading 30.03 medicament means products com....
X X X X Extracts X X X X
X X X X Extracts X X X X
....son to come to a conclusion, to alter the classification of such fixed dose content of vitamin B1, B6, B12, merely because Drug Technical Advisory Board vide their order, have recommended no therapeutic application on such fixed dose of vitamin B1, B6, B12. (b) In the case of M/s. Emerck India Ltd. v. CCE, Mumbai - 2004 (166) E.L.T. 457 (Tri.-Mumbai) the Bench has considered notification GSR/702/E dated 14-10-99 issued by Ministry of Health and Family Welfare, which prohibits manufacture sale & distribution of such combination of vitamin B1, B6, B12 for human use, with effect from date specified therein, in exercise of powers under Section 26A of the Drugs & Cosmetics Act, 1940. The Bench had als....
X X X X Extracts X X X X
X X X X Extracts X X X X
....y therapeutic or prophylactic value. It only says that such FDCs do not have those values as claimed by the manufacturer. The fact that these FDCs have therapeutic or prophylactic use is evident from the letter dated 23-2-96 of the Drugs Controller. This letter itself is based on Drugs Technical Advisory Boards opinion. In view of these observations the Tribunal in the case of M/s. Emerck held that FDCs of vitamins are classifiable under Chapter Heading 3003.10 as medicaments. (c) We find that classification under Chapter Heading 3003.10, as arrived at for such fixed dose combinations of vitamins which admittedly have a brand/trade name and which have prophylactic use is more appropriate instead ....