ORDER
C. Satapathy, Member (T)
1. Heard both sides. The appellants manufacture ‘Vistapen 400’ & ‘Vistapen 800’. They have claimed classification under sub-heading No. 3003.11 whereas the Department claimed classification under sub-heading 3003.11. The disputed period is from April, 1986 to February, 1988.
2. We have perused the Chemical Examiner’s report dated 22-9-1986. This report does not indicate that the Chemical Examiner has conducted any test on the product. He has based his views on the information given on the printed label only. He has indicated the active ingredient of the impugned product to be Becampicillin Hydrochloride. In the report obtained from the Professor of Chemistry of I.I.T., Mumbai, dated 10-9-2001, it has been categorically stated that Becampicillin Hydrochloride is a derivative of Penicillin. Another letter from the same Professor of Chemistry dated 27-12-2001 again reiterates, after referring to the Chemical processes and scientific literature, that Becampicillin Hydrochloride is a derivative of Penicillin.
3. We also find that in the Annexure to Show Cause Notice dated 14-10-1986, the impugned goods is described as a Salt of derivative of Penicillin. In the Annexure to Show Cause Notice dated 21-7-1987, the impugned product is described as derivative of Penicillin. Same description has also been given in the Annexure to Show Cause Notice dated 2-5-1988. The allegation is that subheading No. 3003.11 covers only derivative of Penicillin. In the impugned order in appeal, the impugned goods are held to be Salt of Derivative of Penicillin and hence held to be not covered under sub-heading 3003.11.
4. Shri Patil, the learned advocate states that Becampicillin is listed under Penicillin in the “Merck Manual of Diagnosis and Therapy”, that “Becampicillin Hydrochlofide” is listed under the most widely used penicillins in the “Essentials of Medicinal Chemistry”, that “Code of Federal Regulations” of US includes Becampicillin Hydrochloride under ‘Penicillin Antibiotic Drugs’ and that “Dorland’s Illustrated Medical Dictionary” lists Becampicillin Hydrochlo-ride as a penicillin of the ampicillin class. He argues that in view of the above and the report from the Professor of Chemistry of I.I.T., Mumbai, the impugned goods merit classification under sub-heading 3003.11.
5. We find merit in the submissions made on behalf of the appellants. The entry under sub-heading 3003.11 is fairly wide. It includes penicillin in its pure form or as salts or as derivatives and intended for oral or parenteral use. The literature produced before us describes the active ingredient of the impugned goods Becampicillin Hydrochloride as a penicillin for oral use. The report from the professor of I.I.T. describes the impugned goods as a derivative of penicillin. Since penicillin in pure form as well as its salts and derivatives are included under sub-heading 3003.11, we are of the view that the impugned goods merit classification under the same. We order accordingly.
6. The impugned order is set aside and appeal is allowed. Before parting with the case, we observe that the first Show Cause Notice was issued on 14-10-1986 and the adjudication order is passed on 3-12-2001, after more than 15 years. We direct a copy of this order to be sent to Chairman, C.B.E.&C. to initiate measures to ensure that adjudication cases on classification issues are completed within a reasonable period.