2007 (10) TMI 77

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..... e Central Excise Tariff Act, 1985, as 'food supplement'. The Deputy Commissioner after due consideration noted that the product 'Protyne' 200 gm is only a food supplement which were for prevention of protein deficiency and hence it cannot be considered as a medicament for classification under Chapter 30. However the Commissioner (Appeals) noted that the ingredients of the product manufactured are having word I.P. and hence it can be treated as medicament under Chapter 30. The Revenue is aggrieved with this order. The notice issued by the Registry has come back undelivered with postal remarks that the company is closed. As the Commissioner has reported the service of the notice on the Respondent, the matter is to be heard on merits. 2. The .....

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..... in the product. The product is used as food supplement and therefore it cannot be treated as medicament as the product does not have any curative effect for treating any disease. The finding recorded by the Tribunal in the cited Mayo (India) Ltd. case is reproduced herein below :- "4. We have carefully considered the submissions. The question is whether the product in dispute honeypro granules is a medicament under sub-heading 3003.10 or food supplement under Heading 21-8-90. The copy of the label on the product which is on record describes it as honey protein efficiency ratio enriched with lysine, methionine, iron, calcium, honey, vitamins & zinc. The label further says that the product is a readily digestible milk protein enriched with t .....

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..... ther hand, in the present case before us, the appellants had claimed before the Asst. Commissioner that the product is considered as drug in the Current Index of Medical Specialities Vol. 18 No. 3 Sept. - Dec. 1995. But on a perusal of the document, the Asstt. Commissioner has found that the product in question is not mentioned therein as a drug but on the contrary the honeypro liquid containing nearly same ingredients like the present product honeypro granules is mentioned as a nutritional supplement. This is significant and it is in line with the description of the product in the label referred to above as high protein efficiency ratio enriched with lysine, methionine, vitamins etc. In such situation, the lower authorities have correctly .....

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