AMERICAN REMEDIES LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) EXAMINED the records and heard both sides. It appears from the records and the submissions that the issue arising for consideration in this case relates to classification of "spirulina" tablet. According to the appellants, the item is classifiable under Chapter 12 of the CETA schedule, while the respondent claims the classification under Chapter 21 of the said schedule. This dispute has already been settled by a decision of this Tribunal vide Final order No. 400/2005 dated 10.3.2005 in Appeal No. E/3820/1998 (filed by the same assessee). Para 2 of the said final order reads as under: It has been submitted by the learned Counsel for the appellants that, in the case of Commissioner v. Twenty First Century Pharmaceuticals Pvt. Ltd. 2000 (126) ELT 694, it was held by this Tribunal that the conversion of Spirulina Powder into Tablet form did not amount to manufacture. Counsel has also pointed out that the Civil Appeal filed by the department against the said decision of the Tribunal was dismissed by the Supreme Court vide . Now that the conversion of Spirulina Powder into Tablet form does not amount to "manufacture" within the meaning of Section 2(f) of the Central Excise Act, it is not necessary for us to address the classification issue. In this context, it needs to be mentioned that in the case of Sarat Products Ltd. v. Commissioner 2000 (114) ELT 163 (Tri) Spirulina Capsule was held to be a non -excisable natural product covered under Chapter 12.

(2.) FOLLOWING the above view, it is held that the goods in question is not excisable. Accordingly, the impugned order is set aside and this appeal is allowed.