Customs, Excise and Gold Tribunal - Delhi
Kasturi Foods And Chemicals Ltd. vs C.C.E. on 22 March, 1995
Equivalent citations: 1995(80)ELT169(TRI-DEL)
ORDER P.K. Kapoor, Member (T)
1. This is an appeal against the order dated 31-8-1988 passed by the Collector of Central Excise (Appeals), Madras. The appellants filed a classification list declaring Pharma Yeast as medicament classifiable under Tariff Heading 3003.30. The said classification list was approved by the Assistant Collector. The order passed by the Assistant Collector approving the classification of Pharma Yeast under Tariff Heading 3003.30 was challenged by the department in appeal before the Collector Central Excise (Appeals) who by the impugned order held that Pharma Yeast BPC 73 which being dry yeast was nothing but inactive yeast meant for Vitamin 'B' for home consumption and not for treatment of ailments as per definition of P or P medicine. He, therefore, confirmed the classification of Pharma Yeast tinder Tariff Heading 2101.10.
2. Being aggrieved by the order passed by the Collector (Appeals), the appellants have filed the present appeal claiming that Pharmaceutical Dry Yeast is classifiable under Tariff Heading 3003.30. They have, accordingly, prayed that the impugned order may be set aside and consequential benefit by way of refund of duty paid under protest may be extended to them and the refund of Rs. 307.20 already granted may not be recovered.
3. The appellants vide their letter dated 8-2-1995 requested that a decision on the appeal filed by them may be taken on the basis of the submissions made by them.
4. On behalf of the respondent Shri Sharad Bhansali, Ld. SDR submitted that the question of classification of Dried Yeast or Pharma Yeast has been settled in the appellants' own case vide final order No. 368/94-C, dated 9-12-1994 in which the goods have been held as correctly classifiable under Tariff Heading 2102.10. The Tribunal after taking into account the submissions made by the appellants which have also been adopted by them in the present appeal held as under :-
"After giving our serious thoughts to the contentions raised in the present case in the light of the facts and circumstances of the case, we agree with the Collector (Appeals) that the products of the appellants are not put up as medicaments, but are sold as a raw material for manufacture of such medicaments. We agree with the findings of the Collector (Appeals), as extracted above. Consequently, the appeal is dismissed."
5. In view of the Tribunal's order extracted above we do not find any merit in the appeal filed by the appellants. We, therefore, confirm the findings of the Collector (Appeals) that Pharma Yeast manufactured by the appellants was classifiable under Tariff Heading 2102.10. The appeal is accordingly rejected.