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Classification of goods - Produced under license of FSSAI (Biogut Capsule, Zinc Ascorbate Syrup, Lactoin Drop) - in the light of the current Regulations laid down by FSSAI, It is clear that products under the Drugs and Cosmetics Act will not fall under those categories regulated by FSSAI and vice versa - the products in question are classifiable under HSN 2106, and taxable under Sl.No. 23 Schedule III