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2015 (2) TMI 954 - AT - CustomsClassification of goods - import of Inca Inchi Oil in soft vegetarian Gel Capsules - Classification under CETH 15159091 or under CTH 3004 - claim of the appellant that these are "Extra Virgin Vegetable Oil (Inca Inchi) meriting classification under CETH 15159091 - Held that:- Product merit classification under CTH 3004 as P or P medicaments. Therefore, the onus of proving classification under the said heading lies on the Revenue. The Revenue has not even got the product tested by the Drugs Control authorities to come to the conclusion that the product has therapeutic or prophylactic properties or have been prepared or made so as to have these properties. On the contrary, we find that the product description on the packaging itself, clearly indicates that the product does not have any medicinal use and is not intended to diagnose, treat, cure or prevent any disease. The product has natural ingredients such as, vitamins "A" & "D" and omega 3, 6 & 9 which has antioxidant properties. There are many products which are naturally occurring which have therapeutic or prophylactic properties. For example products like neem, turmeric, basil leaves, etc, all have medicinal value but nobody considers them medicaments, when they are used as such, without subjecting to any chemical modification. In fact many of these items are used in daily cooking also. Therefore, merely because a product possess certain natural properties, it cannot be said to fall under the classification of medicaments. - the product merits classification under CTH 151590 - Following decision of Banner Pharmacaps (I) Pvt. Ltd. vs. CCE, Bangalore [2004 (12) TMI 203 - CESTAT, BANGALORE] - Decided in favour of assessee.
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