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2008 (3) TMI 63 - AT - Central ExciseZest Powder - appellant claimed the same to be a ‘medicament’ falling u/ch 3003.10, Revenue claim that it is classifiable as a ‘food product’ u/ch 2108.99 - product doesn’t pass common parlance test - Merely because materials of pharmacopoeia have been used to enhance the quality of the product and resultant marketability will not be a factor to hold the product to be a medicine- nothing to show that the product is useful in a particular disease hence it merit classification under CH 21
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