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TMI Blog2015 (2) TMI 954X X X X Extracts X X X X X X X X Extracts X X X X ..... 04 as P or P medicines, as against the claim of the appellant that these are "Extra Virgin Vegetable Oil (Inca Inchi) meriting classification under CETH 15159091. Aggrieved of the same, the appellant is before us. 2. The learned Counsel submits that this product is of Amazon origin and inca inchi is a natural oil extracted from the seeds of the Inca Inchi tree. The oil contains natural vitamins and antioxidants (Omega 3) and has not been chemically modified at all. The product is not intended to diagnose, treat, cure or prevent any disease and is not for any 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ratio of the said decision would apply to the facts of the present case and therefore, he pleads that the impugned order be set aside and the appeal allowed. 3. The learned Additional Commissioner (AR) appearing for the Revenue reiterates the findings of the lower authorities and submits that as per the product literature, the product is claimed to have properties of preventing blood clotting triglycerol blood sugar and so on and therefore, as per the claim of the appellant itself, down loaded from the website, the product has to be considered as medicine 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ody 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. 4.2 We find that in the Banner Pharmacaps (I) Pvt. Ltd. case, an identical issues arose for consideration before this Tribunal as to whether "Primosa" and "Simrose" oil which are encapsulated would fall in the category of vegetable oil under CTH 1503 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 meri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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