JUDGMENT
1. Duty of Rs. 4.30 lakhs approx. has been demanded on the ground that
the goods that the applicant manufactured were rightly classifiable as
mixture of vitamin under 29.36 of the Tariff and liable to duty at the rate
specified therein and not as medicaments classifiable under 30.03 at a lower
rate of duty.
2. Representative of the applicant accepts that the goods are mixtures of
medicaments. He contends that duty of Rs. 2.25 lakhs approx. related to
goods which are exported. There is no question of paying duty on these
goods. The Commissioner has not given any finding on this contention.
From the document that the applicant has produced, it appears prima facie
that the goods have in fact been exported. Duty prima facie would not be
payable on these goods.
3. The remaining amount of duty has been demanded on Vitamin E
cleared for home consumption. The contention of the representative of the
applicant that it is a medicament used to treat illness is not in our prima facie
view satisfied by technical evidence. We therefore direct deposit by
the applicant of Rs. 1 lakh within two weeks of the receipt of this order.
Thereupon we waive deposit of duty demanded and stay its recovery.
4. Compliance to be reported on 2.1.2002.