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2009 (3) TMI 173 - CESTAT, AHMEDABADDemand – Extended Period of limitation – P & P medicaments - The appellants have claimed the classification of the same under heading 3003.10 of Central Excise Tariff Act - , Revenue’s contention is that the said product is not a medicament but would fall under the Chapter heading 1901.01 as Malt extract – held that - The use of various vitamins and minerals of IP stands cannot convert the product into medicine and the same only reflect upon the higher quality of the product. Merely because materials of pharmacopoeia have been used to enhance the quality of the product and resultant marketability will not be a factor to hold the product to be a medicine - the Sharkoferrol cannot be held to medicament falling under Chapter 30. The same is properly classified under heading 19.01 as held by the Revenue - The dispute involved is bona fide dispute of classification and the proper officer granting approval to the classification list was required to satisfy himself about the correctness of the claim made by the appellant. – Extended period of limitation can not be invoked
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