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2018 (9) TMI 1131 - AT - Central ExciseClassification of goods - SIOOXY - contention of revenue was that the said goods fall under Tariff Item No.3004.50.90 as other medicament contain vitamins or other products of heading 2936, whereas the contention of the appellant was that the said goods are classifiable under Chapter 15 of Schedule to Central Excise Tariff Act, 1985 as dietary supplements. Held that:- From the record, we are unable to know whether revenue has got the product got tested by the Drug Control Authorities to come to the conclusion that the product has therapeutic or prophylactic properties and also whether the natural ingredients are encapsulated as such without subjecting to any chemical modification. This fact can be verified by the Original authority - appeal allowed by way of remand.
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