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TMI Blog2024 (8) TMI 1000X X X X Extracts X X X X X X X X Extracts X X X X ..... 090, as residuary entry for chemical products not elsewhere mentioned, since the imported goods are chemical product and mineral based Adjuvant of vegetable origin and cleared the goods. 2. The Respondent, issued a Show Cause Notice proposing to classify the goods under CTH 30023000 as "Vaccine for Veterinary Medicines" alleging that the imported goods are animal vaccines. The Original Authority confirmed the demand of Rs. 2,16,447/- with interest and penalty was dropped. Aggrieved with the order, appellant filed an appeal before Commissioner (Appeals). Department has filed an appeal before Commissioner (Appeals) against the dropping of penalty. Commissioner (Appeals) confirmed the demand with interest and imposed penalty under Section 114 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the CTH entry and no such inclusions are mentioned therein; hence, Tariff item 30023000, which reads as 'Vaccine for veterinary medicines" does not include elements in the vaccine and it is against the General Rules of interpretation of classification; giving the raw material a characteristic of final product for classification, when such raw material cannot be used directly as a product under Tariff item is improper and not sustainable in law. Further, the Learned Counsel submits that the difference between the Adjuvant and Vaccine is that Adjuvant is a carrier of the medicine for effective function of the vaccine, whereas the vaccine is administered for the immunity. 5. The Learned Counsel contends that; Commissioner (Appeals) classifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s under a particular heading or sub-heading different from that claimed by the appellant, the Department is required to adduce proper evidence for the discharge of the burden of proof. In the present case the department has failed to produce any documentary evidence to show that the product can be used as a vaccine as such for animals. The Learned Counsel relied on the following cases laws:- i. HPL Chemicals Ltd Vs. CCEx, Chandigarh 2006 (197) ELT 324 ii. Hero Motorcorp Ltd Vs. CC (NS-1) Raigad 2022 (379) ELT 214 (Tri- Mumbai) 7. Further the Learned Counsel contends that since the goods imported by no stretch of imagination can be directly placed under vaccines and the department itself admitted they are not vaccines by themselves, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... substances that aid the immune response to antigen, adjuvants have also evolved as substances that can aid in stabilizing formulations of antigens, especially for vaccines administered for animal health. Mechanisms of adjuvants: Adjuvants are needed to improve the routing and adaptive immune responses to antigens. This reaction is mediated by two main types of lymphocytes, B and T cells. Adjuvants can apply their effects through different mechanisms. Some adjuvants, such as alum, function as delivery systems by generating depots that trap antigens at the injection site, providing slow release in order to continue the stimulation of the immune system. Types of adjuvants: * Inorganic compounds: alum, aluminum hydroxide, aluminum phosp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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