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of <h1>Appeal denied: 'CAL-750' not food, for weight control under medical supervision</h1> <h3>SWIFT CHEMICALS LTD. Versus COLLECTOR OF CENTRAL EXCISE, BOMBAY</h3> SWIFT CHEMICALS LTD. Versus COLLECTOR OF CENTRAL EXCISE, BOMBAY - 1996 (84) E.L.T. 56 (Tribunal) The appeal was against the classification of the product 'CAL-750' as a food product under Tariff Item 1-B or Tariff Item 68. The product was deemed not a food product but intended for weight control under medical supervision, thus classified under Tariff Item 68. The exemption under Notification No. 234/82 was denied. The appeal was rejected, upholding the classification decision.
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