2004 (97) ECC 608 (Tri)

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL

West Zonal Bench -- Mumbai

Shri S.S. Sekhon, Member (T) and Shri T. Anjaneyulu, Member (J)

Bio-Star Pharma Ltd.

Versus

Commissioner of Central Excise, Pune

Appeal No. E/1143-R/97

[Arising out of Order-in-Appeal No. P/123/97 passed by the Commissioner of Central Excise, (Appeals), Pune]

Order No. A-631/WZB/2004/C-III, dt. 27.7.2004, Certified on 9.8.2004

Classification (C. Excise)

Saccharin Tablets IP/BP -- HSN notes under 3824.00 specifically include preparations (e.g. Tablets) consisting of saccharin or its salt and substances such as Sodium bicarbonate (sodium hydrogen carbonate) and Tartaric Acid, not being food stuff, used as sweating agents. The preparations is herein excluded from the ambit of that heading 29.25 are to be approved for classification under 3824.00, CETA.

Appeal is dismissed

PRESENT :

Shri R.J. Parekh, Adv. for the appellant.

Shri S.S. Bhagat, SDR for the respondent.

Per : S.S. Sekhon

Heard both sides and considered the issue and find the same to be classification of Saccharin Tablets IP/BP.

2. Ld. Advocate admits the Tablets to be made of Saccharin, a separately defined chemical compound with Tartaric Acid added to effect rapid dissolving action, should be placed under heading 2925.00 while Revenue wants it under 3824.00/3823.00.

3. Considering that HSN notes under 3824.00 specifically include preparations (e.g. Tablets) consisting of saccharin or its salt and substances such as Sodium bicarbonate (sodium hydrogen carbonate) and Tartaric Acid, not being food stuff, used as sweating agents; that said HSN notes under 29.25 includes Tablet only if there is exclusive use of Saccharin therein. Tablets with Tartaric acid Saccharin are placed in 3824.00. Such tablets as here are specifically excluded tablets from 29.25. The preparations is herein excluded from the ambit of that heading 29.25 are to be approved for classification under 3824.00. Since, it is well settled that HSN notes are to be applied to arrive at appropriate classification. Same is upheld under 3824.00. Appeal consequently dismissed.

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