9911796707
TMI Blog2009 (6) TMI 276X X X X Extracts X X X X X X X X Extracts X X X X ..... June, 1997 and the show cause notice was issued on 28-8-97. 2. This is the second time the appellants are coming before the Tribunal with regard to the same issue. The first Order-in-Original was passed on 28-9-98 wherein the Commissioner had held that the product is classifiable under CETH 2918.00 but had also held that extended period cannot be invoked and thereby limited the demand to the period within normal period of limitation under Section 11A. On an appeal filed by the appellants the matter was remanded to the Commissioner with the following observations. "The appellants have also stated that the Commissioner has not made available the asked for information and allowed inspection as requested under the appellants' letter dated 26- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isited with a higher demand on an appeal filed by them and Commissioner has clearly exceeded his jurisdiction in confirming the demand for the extended period. 3.2 The product is clearly covered by the Note 2(i)(a) to Chapter 30 which provides that products comprising two or more constituents which are being imposed mixed or compounded together for therapeutic or prophylactic users. Since the product fulfils the definition of medicament as per the Chapter notes, and this heading is more specific when compared to competing heading CETH 2918.00, the classification claimed by the appellants under CETH 3003.30 is the correct one. He cites several decisions of the Tribunal in support of his claim. 3.3 Product is manufactured only under a drug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in unit quantity of 25 Kgs. Shri DKJ Padia of M/s. Bhakthi Pharma engaged in trading of bulk drugs chemicals had stated that calcium gluconate IP in powder form was not a medicament but a chemical compound. Shri Nilesh Bhupendra Shah, Manager of M/s. Shanpur Industries, had stated that they are manufacturing calcium gluconate IP and classifying the same under sub-heading 2918.00. Shri Maheshbhai M. Mehta, Partner of M/s. Dexoline Pharmaceuticals Ltd. has said that they were engaged in the manufacture of IV Fluids and they were using calcium gluconate as raw material. He had also stated that calcium gluconate IP received by them in powder form was nothing but an organic chemical capable of being used as bulk drugs. Shri Ravindra Natwarlal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Manager of the very same Shanpur Industries, Shri Nilesh Bhupendra Shah even now has stated that they were classifying the product under CETH 2918.00 only. The learned advocate's contention that the decision of the Tribunal in Shanpur Industries was rendered ex parte and therefore is not relevant is clearly not correct. In fact the decision of the Tribunal was rendered on 29-11-99 whereas statement of Shri N. Shah was recorded on 7-2-97. Probably the reason why the assessee did not take the trouble of appearing before the Tribunal was that they had realized that the stand taken by the Revenue was correct. Further the decisions cited by the learned advocate also go against him. In C.C.E. Calcutta v. Metroark Pvt. Ltd. reported in 1999 (109 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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