TMI Blog2015 (2) TMI 954X X X X Extracts X X X X X X X X Extracts X X X X ..... es 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 da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y medicinal use. The oil is extra virgin oil encapsulated in 500 Mg capsule so that it can be directly consumed so as to benefit from its natural properties. It is a 100% vegetarian oil. The product was tested by the Food Safety and Standards Authority of India, Mumbai, and has been certified as not containing any harmful ingredients in excess of the limits prescribed as per the provisions of Food Safety and Standards Act, 2006. However, the adjudicating authority has concluded that since the product contains vitamins, proteins and antioxidants, it merits classification under heading 3004 as medicaments (excluding headings of 3004, 3005, and 3006) consisting of mixed or unmixed for therapeutic or prophylactic uses, put up in measured doses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e meriting classification under CTH 3003. Reliance is placed on the Hon'ble Apex Court's decision in the case of CCE, Mumbai Vs. Capsulation Services Ltd. - 2007 (216) ELT 346 (SC) wherein it was held that preparations containing vitamins, Omega 3 fatty acids etc. having therapeutic and prophylactic value would fall under the category of medicaments. It is the DR's contention that the ratio of the said decision would apply to the facts of the present case. 4. We have carefully considered the submissions made by both the sides. As the issue lies in a narrow compass, we take up the appeal itself for consideration after dispensing with the requirement of any pre-deposit and with the consent of both the sides. 4.1 It is the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 503 or as Dietary Food Supplement under CTH 2108.99. This Tribunal came to the conclusion that these are merely encapsulated and nothing has been added and the product remains vegetable oil meriting classification under CTH 1503. In our view, the ratio of the said decision would apply squarely to the facts of the present case. As regards the Capsulation Services Ltd. case relied upon the Revenue, the issue involved related to a classification of a preparation containing Vitamins and pro-vitamins. They were manufactured goods and not naturally occurring substances. Hence the said decision is distinguishable on facts and hence has no application. Accordingly, we agree with the contention of the appellant that the product merits classification ..... X X X X Extracts X X X X X X X X Extracts X X X X
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