TMI Blog2022 (5) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... edicines or course of action taken for preventing disease. If the broader sense of prophylactic use is taken, then all foods are prophylactic in nature, as all proper food prevents the diseases by providing necessary energy, strength and nutrition to the body which are essential for preventing the diseases. But in the context of medicines, prophylactic medicines are only those, which prevent the specific diseases by enhancing fighting and resistance capacity to the body or by providing safety mechanism. That some foods or beverages can be akin to the prophylactic medicines are recognized in Chapter 30 of the GST Tariff Act, 2017 and to avert the confusion on this point Note 1(a) in Chapter 30 is inserted for exclusion of such food supplements from the purview of medicaments of Chapter 30. On scrutiny of Chapters 16 to 24 covered by Section IV, it is found that there is no other Chapter more appropriate than Chapter 21 (Miscellaneous Edible Preparations) and as such the product in question viz Protowits should be classified under Chapter 21 only. - UK/AAAR/02/2021-22 - - - Dated:- 18-2-2022 - SHRI P.K. GOEL AND DR. AHMED LQBAL, MEMBER Concerned Officer : Smt. Preeti Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd, after examining the issue, gave the Ruling that Dry Powder Containing Protein Powder with Vitamins Minerals being manufactured by the applicant under the name Protowits is a Food supplement which is fit to be classified under HSN 2106. vii. Aggrieved by the said Ruling passed by the Authority for Advance Ruling for the state of Uttarakhand, applicant has filed the instant appeal dated 20.11.2021, seeking the said product to be classified under chapter 3004 of the GST Tariff Act, 2017 in as much as the said product contains less protein in comparison to other players in the market and they are manufacturing the said product in Fixed Dose Combination as approved by Drug Controlling Licencing Authority (Mfg.) of Uttarakhand. Personal Hearing In the instant case, the personal hearing was fixed on 05.01.2022 and it was attended by Shri Rajesh Gupta F.C.A, LLB on behalf of the applicant and he reiterated the submissions made in the memorandum of appeal during PH. Ms. Preeti Manral, Deputy Commissioner, SGST-Dehradun, concerned officer from State Authority was present during the hearing proceedings. She argued that the applicant s product is of the category of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter 3004 of the GST Tariff Act, 2017 or otherwise. ii. The applicant in his appeal has contended that the product in question falls under Chapter 30 of the GST Tariff Act, 2017 on the following grounds: (a) that the product in question has been approved by Drug Controlling Licencing Authority (Mfg.) of Uttarakhand in terms of Entry Serial No. 138 of the FDC (Fixed Dose Combination) List dated 12.07.2018 under Category C of the Drugs Cosmetics Act. (b) since the said product is manufactured in terms of Drug License and that the said product is for Prophylactic use , therefore the same merits classification under HSN 3004. iii. The applicant s claim that the said product has been granted approval in terms of Entry Serial No. 138 of the FDC (Fixed Dose Combination) List dated 12.07.2018 under Category C of the Drugs Cosmetics Act is not in consonance with the ingredients mentioned in Serial No 138 under Category C as the content of protein hydrolysate 20% is 5mg, while it is actually 5 gm in the product manufactured by the applicant. Further the certificate dated 05.04.21 produced by the applicant also does not match with the entry no 138 and therefore, the cert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... early gives the image of a food beverage like Bournvita or Coffee and other various product available in market now-a-days. Taking into view the totality of the label, the whole thrust is on the food value of the product, it s flavour, deliciousness, richness, nourishment, attractiveness and all other qualities for which normal people look to the food for their health, growth and taste. Easy preparation of the said product is also emphasized. Moreover, generally allopathic medicines are consumed by the patients in the form these are available in the market and no such preparation at the level of patients is left. Such preparations are made rather mostly in the case of food items only. The product is described as for prophylactic use in the label, but the diseases or ailment which can be cured or prevented by use of said product are not mentioned anywhere in the label. The word prophylactic means the medicines or course of action taken for preventing disease. If the broader sense of prophylactic use is taken, then all foods are prophylactic in nature, as all proper food prevents the diseases by providing necessary energy, strength and nutrition to the body which are essential for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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