CEGAT Mumbai: Vitamins in Capsule Form Classified as Medicaments, Not Food Supplements

The Appellate Tribunal CEGAT, Mumbai classified vitamins in capsule form as medicaments under heading 30.03 for retail consumption, not as food supplements under heading 21.08. The appeal was allowed, and the impugned order was set aside.

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The Appellate Tribunal CEGAT, Mumbai considered the classification of vitamins in capsule form for retail consumption. The Tribunal held that the goods should be classified as medicaments under heading 30.03, not as food supplements under heading 21.08. The appeal was allowed, and the impugned order was set aside.

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