https://www.taxtmi.com/caselaws?id=85062 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. en-us Tue, 20 Feb 1996 00:00:00 +0530 Tue, 02 Aug 2011 15:19:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85062 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. Case-Laws Central Excise Tue, 20 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85062