9911796707
TMI Blog1995 (7) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... dent [Order per : S.K. Bhatanager, Vice President] - This is an appeal against the order of Collector of Central Excise (Appeals), Madras, dated 30-11-1987. 2. The appellants' advocate has sent a letter dated 19-11-1994, mentioning, inter alia, that the matter may be disposed of on merits or adjourned to another date. 3. Since it was observed that the matter had already been adjourn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lling under Chapter 25. 7. It was, however, Department's contention that the appellants' product is admittedly of medicinal grade and in accordance with the Indian Pharmacopoeia. It was their contention that Chapter Note 1(b) of Chapter 30 excludes only those plasters which are specially calcined or finely ground for use in dentistry (falling under Chapter 25) and the appellants have not pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al, Madurai of plaster of paris IP and the covering latter indicates that this medical grade plaster of paris powder is only meant for orthopaedic use and not for any other purpose. 10. It was also his contention that although it was medicament, it was not a patent or proprietary medicine as it has not been shown that it is being marketed under a brand name or a registered trade mark or any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e rate of duty applicable is the rate in force at the time of clearance. Hence, the appeal is liable to be rejected. 13. We have considered the above submissions. We observe that the learned D.R. is correct. 14. According to the appellants themselves, the product is of Indian Pharmacopoeial Standard and could not be used for any purpose other than orthopaedic one. 15. It is, therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X
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