Customs, Excise and Gold Tribunal - Delhi
Collector Of C. Ex. vs Gujarat Lyka Organics Ltd. on 15 September, 1998
Equivalent citations: 1999(107)ELT188(TRI-DEL)
ORDER Jyoti Balasundaram, Member (J)
1. The classification of the product 7 Amino Desacetoxy Cephalosporanic Acid (7 ADCA) arises for determination in this appeal filed by the Revenue against the order of the Collector of Central Excise (Appeals), Ahmedabad. The lower Appellate authority has upheld the classification of the product under CET sub-heading 2941.00 as "antibiotics" while the Revenue seeks classification under CET sub-heading 2921.00 as "Amine Function Compound."
2. The respondents have asked for a decision on merits; hence we have heard Shri H.K. Jain, learned DR and perused the records. We find that in the case of Collector of Central Excise, Vadodara v. Lupin Laboratories Final Order Nos. 617-618/98-C, dated 21-8-1998, the Tribunal has confirmed classification of 7 ADCA under sub-heading 2941.90 as Antibiotics. Following the ratio of the above mentioned order, which is on all fours with the present case, we hold that the product in dispute falls for classification under sub-heading 2941.90. The appeal is disposed of in the above terms.