TORRENT PHARMACEUTICALS LTD. Vs. CCE, AHMEDABAD

JUDGEMENT

(1.) THESE appeals are against the classification of the entity 'TOCOFER' cleared as medicament under chapter 3003.10 by this appellant, a manufacturer of P.P. Medicines. The lower authorities had classified Tocofer and another entity HB Plus Capsules as medicaments. The Department had appealed in all three cases claiming the goods to be classified under heading 29.36 covering Vitamins and Provitamins, in view of the Technical description. Commissioner (Appeals) classified Tocofer Capsules under heading 29.36 in view of the specific heading and classified H.B. Plus a composition of Vitamin B12 and B9 along with Vitamin C and ferrous formulate under heading 3003.13. Hence the present appeals against classification of Tocofer Capsules. After hearing both sides and considering the material on record it is found - -

(2.) IN view of the classification arrived at under 3003.10, the appeals are to be allowed. Ordered accordingly.