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2015 (5) TMI 409 - SUPREME COURT

2015 (5) TMI 409 - SUPREME COURT - 2015 (319) E.L.T. 553 (SC), 2015 (321) E.L.T. A212 (SC) - Classification of fixed dos combination of Vitamin B-1, B-6 and B-12 injectible as well as tablets form - Held that:- goods in question would be classified under Heading 3003.10 - Decision of Larger Bench of tribunal in the case of Micropure Parenterals Pvt. Ltd. vs. Commissioner of Central Excise, Mumbai-III [2005 (10) TMI 114 - CESTAT, MUMBAI] referred - Decided in favour of assessee. - Civil Appeal No .....

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Mr R Ramchandran, Adv. Mr Anandh K, Adv. & Mr Rajesh Kumar, Adv. ORDER In these two appeals, though the issue involved is common and relates to the classification of fixed dos combination of Vitamin B-1, B-6 and B-12 injectible as well as tablets form, we find that the two different Benches of Tribunal have given contradictory decisions. Whereas in C.A.Nos. 1799-1800/2005 CESTAT Delhi has classified the aforesaid goods under Chapter Heading 2936.00, accepting the case of the Revenue, the Mum .....

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