Biozyme sold in liquid form classifiable under chapter 310510099

Biostadt India Ltd Unit II Vs Commissioner of C.E. & S.T. (CESTAT Chandigarh)

We find that appellant is clearing Biozyme in the packages of less than 10 litres or more than 10 litre cleared under chapter heading 31051000 was accepted by the department. With regard to the goods which are less than 10 litres, the Revenue wants to classify under chapter 31051000 of chapter heading of the tariff which described he goods should be in tablet form or similar form or packages or packages goods weight not exceeding 10 kgs. Theref

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