{"id":244782,"date":"2002-11-18T00:00:00","date_gmt":"2002-11-17T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/softsule-pvt-ltd-vs-commissioner-of-customs-c-ex-on-18-november-2002"},"modified":"2015-05-09T02:23:44","modified_gmt":"2015-05-08T20:53:44","slug":"softsule-pvt-ltd-vs-commissioner-of-customs-c-ex-on-18-november-2002","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/softsule-pvt-ltd-vs-commissioner-of-customs-c-ex-on-18-november-2002","title":{"rendered":"Softsule Pvt. Ltd. vs Commissioner Of Customs &amp; C. Ex. on 18 November, 2002"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Softsule Pvt. Ltd. vs Commissioner Of Customs &amp; C. Ex. on 18 November, 2002<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2003 (154) ELT 238 Tri Mumbai<\/div>\n<div class=\"doc_bench\">Bench: S T Gowri, G Srinivasan<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> Gowri Shankar (T) , Member  <\/p>\n<p> 1. The question for consideration in this appeal is the classification of vitamins either single or in combination in capsule packed for retail consumption. In the order impugned in the appeal, the Commissioner (Appeals) has held these goods to be classified in heading 21.08 as food supplement, not accepting the claim of the appellant for classification in heading 30.03 as medicaments.\n<\/p>\n<p> 2. In its decision in the appellant&#8217;s own case, the Tribunal disposing of an appeal E\/2401\/01 has held that such goods cannot be classified as food supplements in heading 21.08. It is not necessary for us to consider whether the goods are rightly classifiable in Chapter 30. Since the classification that the department has found not being acceptable, the classification that the appellant claimed must apply.\n<\/p>\n<p> 3. The appeal is accordingly allowed and the impugned order set aside.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Softsule Pvt. Ltd. vs Commissioner Of Customs &amp; C. Ex. on 18 November, 2002 Equivalent citations: 2003 (154) ELT 238 Tri Mumbai Bench: S T Gowri, G Srinivasan ORDER Gowri Shankar (T) , Member 1. The question for consideration in this appeal is the classification of vitamins either [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-244782","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Softsule Pvt. Ltd. vs Commissioner Of Customs &amp; C. 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