2007 (8) TMI 27

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..... th Vitamin C, E and Minerals (Selace capsules), Seven Seas Vitamin A & D capsules (Ostebon 400 Mg Capsules, Vitamin A & D capsules. Trade name Aroin capsules, (Megasift-E) Omega-3 Fatty acids with vitamin E capsules, FRS Vitamins and Mineral capsules, Evt. 400 Mf. capsules, power plus capsules (Multivitamine and Mineral capsules). The assessee claimed these goods to be classifiable under sub-headi .....

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..... ;            Unani, Siddha, Homoeopathic or Bio-chemic." "2936.00          Provitamins and vitamins, natural or 18% reproduced                         by synthesis (including natural .....

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..... he outset, we may point out that TSH 2936.00 refers to vitamins and provitamins. TSH 2936.00 comes under Chapter 29 which deals with Organic chemicals. On the other hand, TSH 3003.10 comes under Chapter 30 which deals with Pharmaceutical Products. Under Chapter Note No. 2 'Medicaments' are defined to mean goods other than beverages/foods not falling within Tariff Heading No. 30.02 or 30.04 which a .....

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