TMI Blog1999 (4) TMI 315X X X X Extracts X X X X X X X X Extracts X X X X ..... HPL, which is only a medium for dispensing homoeopathic medicine, rather than a medicine available for ready sale. I find that the department has correctly classified the goods under Chapter Heading 17.02, since that heading provides more specific description of the goods as per Interpretive Rule 3(a). He also held that the earlier appellants had declared the goods as Homoeopathic Medicine" for basic form sugar of milk HPL. They claimed classification under Heading No. 30.04. He, therefore held that the appellants have suppressed these facts on the bill of entry. Being aggrieved by this order, the appellants have filed this appeal. 2. The facts of the case in brief are that the appellants imported a consignment of Homoeopathic Medicine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lanatory Note to Heading 30.04 provides that the goods intended for sale directly to users without repacking are regarded as in the packing for retail sale for therapeutic or prophylactic uses; that the imported goods were in the packing of 25 kg. bag are sold to Government or private hospitals, etc. and not to the general public. Thus it was alleged that the packing of 25 kg. of imported goods cannot be considered to be packing for retail sale. It was therefore alleged that the lactose of 25 kg. bags cannot be classified under Heading 30.04. It was also alleged that the sugar of milk does not consist of two or more constituents, it cannot be classified under Heading 30.03 either and thus the benefit of Notification No. 58/85 is not availab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the benefit of Notf. No. 58/85. He submits that the reassessment of the goods was not covered by Section 17(4) because it did not fall in any of the situation envisaged in that sub-section; that the assessment in the instant case was the first part of sub-section (4) of Section 17; that this assessment is final was not covered by the second part of sub-section (4) which applies only to those cases or situations where subsequently on examination or testing of the goods, the statement in the bill of entry or documents or any other information furnished, is not found to be true. Ld. Counsel submits that sub-heading 1702.10 is controlled under by Note 1(c) to Chapter 17; that according to Note (c), Medicaments of Chapter 30 are excluded from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ose conforming to Homoeopathic Pharmacopia of India specification falls under sub-heading 1702.10 cannot be used for classifying the goods. He submits that even if the goods are classified under Chapter 17 the benefit of exemption under Notification No. 50/91 cannot be denied. He, therefore, prays that the product may be classified under Chapter 30.04 and the benefit of Notification Nos. 58/85 and 32/89 be extended to the appellants. He, therefore, prays that the benefit of Notification No. 50/91 may be applicable to the appellants and the appeal may be allowed. 6. Shri H.K. Jain, ld. SDR submits that insofar as classification of the product is concerned, the case was fully covered by the decision of this Tribunal in the case of the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on. He submits that the benefit of Notification No. 50/91 has rightly been denied to the appellants as they did not satisfy the various conditions under which the benefit of notification was available. He, therefore, prays that the appeal may be allowed. 7. Heard the rival submissions. Perused the case law and the Notification Nos. 58/85 and 50/91. We find that insofar as reassessment of the goods under Section 17(4) is concerned, the authorities below has rightly exercised the power under sub-section 4 of Section 17. In the present case on examination of the goods, they were found to be Lactose and not the goods as declared in the bill of entry and, therefore, for reassessment Section 17(4) has rightly been invoked. In the bill of entry, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that this notification is applicable only if the goods are classifiable under Chapter 30. In this case we have already held that the imported goods are classifiable under Chapter 17 and hence this notification will not be applicable to the imported goods. 10. We have also examined the provision of Notification No. 50/91. We note that this notification was applicable only if the certain conditions were fully complied with. There was no evidence placed on records before the authorities below to show that those conditions were complied with. We note that the appellants placed before us certain documents new as additional documents. These documents comprised of Notification Nos. 50/91 and 58/85 and certificate from eight parties as also a cha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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