Protein-rich nutritional supplement classification turns on curative or disease-specific use, not general nourishment.

A protein-rich preparation intended for prevention of protein deficiency and general nourishment was treated as a nutritional supplement rather than a medicament. Applying Chapter Note 2 of Chapter 30 and the settled test that a medicament must be intended for diagnosis, treatment, mitigation, or prevention of disease, the product's label and use profile were found to show no specific disease-related or curative purpose. The cited precedent on a similar preparation classified as a food supplement was followed, and the product was classified under Chapter 21 instead of Chapter 30.

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Issues: Whether the product 'Protyne' was classifiable as a medicament under Chapter 30 of the Central Excise Tariff Act, 1985 or as a food supplement under Chapter 21 of the said Tariff Act.

Analysis: The product was found to be a protein-rich nutritional preparation intended for prevention of protein deficiency and general nourishment. The label and use profile did not show any specific disease, disorder, or curative purpose. Applying Chapter Note 2 of Chapter 30 and the settled test that a medicament must be intended for diagnosis, treatment, mitigation, or prevention of disease, the product was held to be essentially a nutritional supplement. The reasoning in the cited precedent was followed, where a similar preparation was classified under the food supplement heading and not as a medicament.

Conclusion: The product was not classifiable as a medicament and was correctly classifiable under Chapter 21 as a food supplement; the view taken by the Revenue was accepted.

Final Conclusion: The assessee's classification claim failed and the Revenue's appeal succeeded, resulting in restoration of the Revenue's position on classification.

Ratio Decidendi: A protein-rich preparation without a demonstrated curative, prophylactic, or disease-specific therapeutic use is classifiable as a nutritional food supplement and not as a medicament under Chapter 30.

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