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TMI Blog2011 (8) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... his is an appeal filed by the revenue against Order-in-Appeal No. CEX.XI/JMJ/396/916/NSK/APPL/2003 dated 24.11.2003. 2. The brief facts of the case are M/s. Glaxo (India) Ltd. were issued drug licence for manufacturing macraberin tablets. Glaxo India had given a job work on loan basis to M/s Bini Medilabs (respondent) and accordingly, the respondent were manufacturing macraberin tablets which is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in appeal against the impugned order. 3. Ld. DR appearing on behalf of the revenue stated that the issue was discussed in detail by the original adjudicating authority and classifying the product under chapter 29 and there is no legal justification by the Commissioner to declare the macraberin tablets as a medicine. He further submitted that it is well established that macraberin tablets is a co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion forte tablets, a fixed dose combination of Vitamin B1, B6 and B12 were held to be classifiable as medicaments under Chapter 30 of the CET. 2) Micropure Parenterals P. Ltd. 2005 (190) ELT 23 (Tri-Mumbai). In this case also the fixed does combination of Vitamin B1, B6 and B12 in injection as well as tablets confirmed were held to be classifiable under Chapter 30 of the CET by the larger b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue of classification of fixed dose combination of Vitamin B1, B6 and B12 stand settled by the Tribunal in the case cited supra. We also find that in the respondent's own case the revenue's appeal has already been dismissed on the same issue. We therefore hold that the case in question are classifiable under Chapter 30 of the CET and not under Chapter 29 as claimed by the revenue. Revenue's appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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