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2005 (10) TMI 142

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..... dent]. - Revenue is aggrieved by the order of Commissioner (Appeals) who had accepted the respondents' claim for classification of product containing predominance of vitamins and iron, under CET sub-heading 3003.10 as P & P medicaments, rejecting the claim of the Revenue for the classification of the product in question viz. 'Sipro Syrup' under CET sub-heading 2936.00. 2. We have heard the ld. Jt .....

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..... Parenterals Pvt. Ltd. v. CCE, Mumbai [2005 (190) E.L.T. 23 (Tri. - LB)] and vide Order No.A-583/WZB/05/C.II dated 5-10-05, it was held that product having fixed dose combination of vitamin B-1, B-5, B-12 like in the present case falls for classification under Chapter 30.03. In that case also rival entries were 30.03 and 29.36 as in the present case. Larger Bench has endorsed the view of the earlie .....

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