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2018 (1) TMI 1123 - AT - Central ExciseClassification of goods - Mucosat, Nurofit, MOD Caps, Kalpadyn-MC, Nerosafe etc. - The department took the view that the products are Dietary supplement/Nutritional supplement which would merit classification under CETA 2809.99 attracting miscellaneous MRP based assessment under Section 4A ibid - appellant held classification under CETA 3003.10 - Held that: - a closer look at the xerox copies of such labels available in the appeal paper book indicates that all these products are basically multi-vitamins except MOD caps, which again are Methylcobalamin capsules, the pharmaceutical name for Vitamin-B12. For an item to merit classification under 2108, they should be “other edible preparations not elsewhere specified or included”. A close look at the sub-headings thereunder will indicate that items in the genre of edible preparations like lemonades, sharbat etc., find place thereat. The requirement of being “edible” is a prime necessity for attracting classification under 21.08. This being so, by no stretch of imagination, a product containing a bevy of vitamins, pharmaceutically produced and not even alleged to be a plant /fruit based extract, would merit classification under 21.08. The Tribunal in the case of Softesule Ltd. [2002 (6) TMI 92 - CEGAT, MUMBAI], had occasion to go into an identical matter and held that the impugned goods were classifiable under CETA 3003.10 and not under 2108.99 ibid. Appeal dismissed - decided against Revenue.
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