2006 (6) TMI 299

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..... er per : S.S. Sekhon, Member (T)]. - When the matter was called no one appeared for the appellants. Heard ld. DR. 2. The issue involved is classification declaration for the following products :- 1. Pravin Gripe Water 6. Divitone Tonic 2. Replex 7. Prozen 3. Ampiflex 8. Chocopro Tonic 4. Ampitone 9. Dynatone 5. Maltone 10. Anamiax P. 3. They were classifying the g .....

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..... Order-in-Original No. 273/98-99, dated 28-2-99 issued vide F.No. V/CD-PA/MDN/IV-1/98 on 22-3-99 which stated that the said goods are rightly classifiable as food supplements and fortified (miscellaneous edible preparations) under Chapter No. 2108.99 of CETA, 1985. No appeal was filed against the Order and subsequently demand notice was issued which was confirmed and the assessee responded by class .....

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..... are similar to the products available in market. However, no material has been produced to substantiate the said claim. On perusal of the Commissioner (Appeals) order, we find that the Order has detailed reason as to how the classification has to arrived at as determined are to confirmed. We find no merits taken in the appeal filed. The appeal is, therefore, rejected. (Pronounced in Court)
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