2006 (1) TMI 302

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..... r per : S.L. Peeran, Member (J)]. - This is a Revenue Appeal against Order-in-Appeal No. 21/03 (H-I)-C.E., dated 24-2-2003 passed by Commissioner (A), Hyderabad. The Commissioner (A) after due consideration and on the basis of the evidences produced by the assessee has uphold the appellant's contention that the product protyne is intended for prophylactic use i.e. for prevention of vitamin/prot .....

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..... He has clearly noted that the item is intended for prophylactic use and is considered as P & P Medicaments by the Drugs Authorities. The finding is also supported by this Bench's judgment rendered in the case of Natco Pharma Ltd. v. CCE, Hyderabad reported in 2005 (185) E.L.T. 331 (T) which has uphold the classification of vitamin-B Complex injection with liver extract used for curing deficiency d .....

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