authority has upheld the classification of the product manufactured by the appellants - paracetamol direct compression grade under sub-heading 2924.00 of Central Excise Tariff ... process of manufacture of the product is as follows :
(a) First Paracetamol I.P/B.P. and Starch I.P./B.P. are mixed
demand of Rs. 66,71,117/- in respect of excisable goods "PARACETAMOL" and imposed a penalty of Rs. 2 lakhs on each ... informed the Asst. Collector of Central Excise that they are manufacturing "PARACETAMOL" on job work basis from Ashok Brothers who are coordinating
Child Development Scheme', the appellants manufactured the following pharmacopoeial medicaments:
1. Paracetamol Tablets IP
2. Mebendazole Tablets USP
3. Benzyl Benzoate application
4. Merbromin ... other Pharmacy texts which are as under:
Medicaments Use--Purpose
a) Paracetamol Tablets IP Antipyretic, analgesic
500 mg
b) Mebendazole Tablets USP Stomach ailments, anthelmintic
respondent to this appeal, the departmental officers found that 363 kilograms of paracetamol manufactured by it had not been entered in the RGI register ... concerned in this Appeal. A notice was issued proposing confiscation of the paracetamol under Rule 173Q. The Assistant Collector passed orders confiscating the goods with
been given.
2. The appellants are a company manufacturing bulk drugs namely Paracetamol IP classifiable under sub-heading 2907.90. The appellants filed a classification list ... general statements from three of their buyers indicating use of the Paracetamol/Zadine Maxi tables. As the Asst. Collector has correctly observed the said certificates
that in the case of certain inputs namely Analgon 2T and Paracetamol, the final products were not declared. The third ground was that they ... mentioned. As regards the second named charge, we find that the input Paracetamol was declared under its technical name but Analgon 2T does not seem
Nair, Member (T)
1. The appellant is a manufacturer of Paracetamol. It paid excise duty at the rate of 20% Ad-valorem on some consignments
seen that the same is shown as Ciprofloxacin Tablets or Ibuprofen and Paracetamol Tablets or Paracetamol Tablets in Bold letters. However, below the said description
Capsules
INDOSAM
Printed on the Aluminium foil and the outer carton
2.
Paracetamol
P-500
Embossed on the Tablet
3.
Compound Magnesium Trisilicate
G
Embossed
been given.
2. The appellants are a company manufacturing bulk drugs namely Paracetamol IP classifiable under sub-heading 2907.90. The appellants filed a classification list ... general statements from three of their buyers indicating use of the Paracetamol/Zadine Maxi tablets. As the Asstt. Collector has correctly observed the said certificates
