2002(11)LCX0149

IN THE CEGAT, WEST ZONAL BENCH, MUMBAI

S/Shri Gowri Shankar, Member (T) and G.N. Srinivasan, Member (J)

SOFTSULE PVT. LTD.

Versus

COMMISSIONER OF CUSTOMS & C. EX., MUMBAI

Order Nos. 3393-3394/2002-WZB/C-II, dated 18-11-2002 in Appeal Nos. E/1000-1001/2002-Mum.

Advocated By : Shri V. Sridharan, Advocate, for the Appellant.

Shri R.K. Pardeshi, JDR, for the Respondent.

[Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is the classification of vitamins either single or in combination in capsule packed for retail consumption. In the order impugned in the appeal, the Commissioner (Appeals) has held these goods to be classified in heading 21.08 as food supplement, not accepting the claim of the appellant for classification in heading 30.03 as medicaments.

2. In its decision in the appellant’s own case, the Tribunal disposing of an appeal E/2401/01 has held that such goods cannot be classified as food supplements in heading 21.08. It is not necessary for us to consider whether the goods are rightly classifiable in Chapter 30. Since the classification that the department has found not being acceptable, the classification that the appellant claimed must apply.

3. The appeal is accordingly allowed and the impugned order set aside.

Equivalent 2003 (154) ELT 238 (Tri. - Mumbai)