TMI Blog2017 (5) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... ely falls under the Chapter 30.03 as classified by Revenue - appeal dismissed - decided against Revenue. - E/14 to 16/2008 - 40437-40439/2017 - Dated:- 7-3-2017 - Shri D.N. Panda, Judicial Member And Shri Madhu Mohan Damodhar, Technical Member Shri S. Murugappan, For the appellant Shri B. Balamurugan, AC (AR), For the respondent ORDER Per: D.N. Panda In the second round of litigation before Tribunal, the contention of the appellant today is that when it cleared FRANCH OIL NH repacking that, whether amount to manufacture and whether such goods is covered by the Tariff entry 30.03 or shall be classifiable under Tariff heading 15.02. Ld. Adjudicating authority has recorded in para 12.1 of his order what was the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hot pressed. 2. Appellant says that primarily the goods manufactured are nothing but the vegetable oil falling under the tariff heading 1502.00. The said heading reads as under:- Fixed vegetable oils, the following namely, cotton seed oil, neem seed oil, karanj oil, sik cotton oil, rice bran oil, khakhan oil, palm oil, water melon oil, sal oil, mahua oil, kusum oil, rubber seed oil, mango kernel oil, kokum oil, dhupa oil, undi oil, maroti oil, pisa oil and nahor oil, and their fractions According to the appellant even though the goods was manufactured under the Drug licence, that cannot be meant to be a Drug since appellant was only a packer and it was packing such goods as Caster oil for clearance. The brand name FRANCH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly a drug providing relief and remedy for wound healing used as antifungal-antibacterial, analgesic and has also anti-inflammatory properties. The goods has trade name ie. FRANCH OIL NH having the character of proprietary medicine. When we looked into various literatures placed before us, it is made clear that the goods are used for treatment of diseases and remedial in its character. It is also apparent from the record that the Open International University has described the goods as Complementary Medicines. Similarly, the labels recovered by the Revenue exhibits that the goods were marketed under trade name exhibiting the character of the goods and distinguishes it from mere vegetable oil as contended by appellant. It is proprietary m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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