TMI Blog2008 (3) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... ned product has therapeutic or prophylactic value as evident from directions issued by Drug Controller General - claim of the appellants for classification of “Neurotrat” under CH 3003.10 as “medicament” is sustainable - E/3164/2002 - . A/301/2008-WZB/C-I/(EB), - Dated:- 3-3-2008 - Ms. Jyoti Balasundaram, Vice-President and Shri A.K. Srivastava, Member (T) Shri Gajendra Jain, Advocate, for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bination of Vitamins B1, B6 and B12 (the product in question was Neurobion Forte Tablets and Injections) has therapeutic value, as per letter dated 23-2-1996 of Drugs Controller General (India) issued on the advice of Drugs Technical Advisory Board and hence classifiable as medicaments under Chapter 30 of the Central Excise Tariff Act and not under Heading 29.36 as vitamins, as contended by the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim that their product is a medicament appeared to be in-consonance with DTAB Finding also in 1996. We do not find any findings in the impugned order as to why the Commissioner so heavily leans on the 1999 notification so as to say that the product is not a medicament ignoring the 1996 letter of the Drugs Controller' (General) India which clearly says that the Drug has Therapeutic properties an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the judgment of the Delhi High Court in Civil Writ Petition No. 2822 of 2000 in the case of M/s. E. Merck (India) Ltd and another v. Union of India and Anr, where the challenge was to the validity of the Notification 14) 99 issued in exercise of powers conferred under Section 26A of the Drugs and Cosmetics Act, 1940, prohibiting manufacture, sale or distribution of fixed dose combination of V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en followed by the Larger Bench of this Tribunal in Micropure Parenterais Pvt. Ltd. v. CCE, Mumbai - 2005 (190) E.L.T. 23 (Tri.-Mumbai) in holding that fixed dose combination of vitamins B1, B6 and B12 in injection as well as in tablet form (branded) has therapeutic or prophylactic value as evident from directions dated 23-2-1996 issued by Drug Controller General, which is based on Drugs Techn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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