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2007 (7) TMI 299 - SC - Central ExciseDemand and Recovery – Classification and Period of Limitation - Fixed Dose Combination (FDC) of vitamin B1 B6 and Vitamin B12. According to the assessee the said product was medicament and therefore it fell under Chapter Heading 3003.10 whereas according to the Department the said product fell under Heading No. 2936.00 – Apex Court has kept the issue of classification open – The claim of the assessee-respondent herein that the above Combination was a medicament was in consonance with the directions given by the Drug Controller. In the circumstances Section11-A cannot be invoked. In the above circumstances it cannot be said that there was a wilful mis-declaration on the part of the respondent-assessee.
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