2005 (10) TMI 142

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....Jyoti Balasundaram, Vice-President]. - Revenue is aggrieved by the order of Commissioner (Appeals) who had accepted the respondents' claim for classification of product containing predominance of vitamins and iron, under CET sub-heading 3003.10 as P & P medicaments, rejecting the claim of the Revenue for the classification of the product in question viz. 'Sipro Syrup' under CET sub-heading 2936.00....

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....up before the Larger Bench of the Tribunal in the case of Micropure Parenterals Pvt. Ltd. v. CCE, Mumbai [2005 (190) E.L.T. 23 (Tri. - LB)] and vide Order No.A-583/WZB/05/C.II dated 5-10-05, it was held that product having fixed dose combination of vitamin B-1, B-5, B-12 like in the present case falls for classification under Chapter 30.03. In that case also rival entries were 30.03 and 29.36 as i....