TaxTMI 
TaxTMI 
2005 (10) TMI 114
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....ments 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) E.L.T. 714 (Tri.-Del.) a three member Bench of the Tribunal in its order da....
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.... 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 ingredients :- (1) Thiamine (2) Riboflavin (3) Niacinamide (4) Calcium Pantot....
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....e 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 comprising two or more constituents which have been mixed or compounded together for therapeutic or prophylactic uses or unmixed products suitable for such use put up in measured doses or in packings for retail sale or for use in hospitals. The Collector has referred to dictionary meaning of the term "therapeutic" and has missed the other type of use "prophylactic" figuring in the said Chapter Note. He has also drawn a wrong conclus....
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.... 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 also considered earlier directions issued dated 23-2-96 by the Drug Controller General (India) to the following effect. "The rationality and efficacy of the subject drug had been examined by a Technical Committee of Expert and its recommendations were further considered by the Drugs Technical Advisory Board (DTAB). The DTAB was of the view that indiscriminate use of preparations containing FDC of Vitamins B1, B6, B12 is to be discouraged as this product is observed to be usefu....