TMI Blog2003 (11) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... er per : S.S. Sekhon, Member (T)]. These appeals are against the classification of the entity TOCOFER cleared as medicament under Chapter 3003.10 by this appellant, a manufacturer of P. P. Medicines. The lower authorities had classified Tocofer and another entity HB Plus Capsules as medicaments. The Department had appealed in all three cases claiming the goods to be classified under Headin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mg for 12-18 weeks is prescription for intermittent claudication and 2-6 months daily for Fibrocystic breast disease and daily for Atherosclerosis. (b) The mode of presentation and the packaging in dosage form and prescription as per offer literature, induces to arrive at a conclusion that the entity is covered by the definition of medicament under Chapter No. 2 to Chapter No. 30 of Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alifies to be a medicament, it would also attain exclusion from being qualified to be covered by the Heading 29.36. (e) The Tribunal decisions in the case of Softesule Ltd. [2002 (146) E.L.T. 418] and [2003 (154) E.L.T. 238 (T) = 2003 (107) ECR 153] and the fact that the appellant is covered and controlled by Drug Central Authorities induces us to confirm the classification of the subject entity ..... X X X X Extracts X X X X X X X X Extracts X X X X
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