Slimming preparation classification: a medical meal-replacement product is not a food product and no exemption applies.

A slimming or weight-control preparation taken under medical advice as a complete meal replacement for a limited period did not qualify as a food product in common parlance because it was not ordinary nourishment. It was therefore classifiable under Tariff Item 68 of the erstwhile Central Excise Tariff, and the exemption meant for food products and food preparations under Notification No. 234/82-C.E. was not available.

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Issues: Whether the product "CAL-750" was classifiable as a food product under Tariff Item 1-B or Tariff Item 68 of the erstwhile Central Excise Tariff and whether it was eligible for exemption under Notification No. 234/82-C.E.

Analysis: The product was described as a slimming or weight-control preparation to be taken under medical advice, in fixed quantities, as a complete replacement of meals, and for a limited period to reduce obesity. In common parlance, a food is something taken to sustain oneself as ordinary nourishment. A product meant for medical supervision and used to cure obesity by replacing meals did not answer that description and was not a normal food or food preparation. Since it was not a food product, the claimed exemption for food products and food preparations was also unavailable.

Conclusion: The product was not a food product or food preparation and was correctly classified under Tariff Item 68. The exemption under Notification No. 234/82-C.E. was not admissible.

Ratio Decidendi: A preparation intended for slimming or therapeutic weight control, taken under medical advice as a meal replacement for a fixed period, is not a food product or food preparation in common parlance and is not entitled to an exemption meant for food products.

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