KEMWELL LTD. Vs. COMMISSIONER OF C. EX., BANGALORE

JUDGEMENT

(1.) THE issue involved in this appeal is classification of the products -

(2.) WE have heard both sides and considered the submissions and find -

(3.) AS can be seen, the quantity of calcium and phosphorus contained in the said Ostocalcium Vet is very minute, and the same contains Vitamin D3 predominantly, along with a small quantity of Vitamin B12. It, therefore, appears that Vitamin D3 and Vitamin B12 being predominant and active ingredients, render the said product an intermixture of vitamins, by virtue of which the same appears to be classifiable under Chapter sub -heading 29.36.