https://www.taxtmi.com/caselaws?id=88112 ProBoFex capsule and liquid were classified as prepared or preserved foods put up in unit containers under Item 1B of the old Central Excise Tariff, because the product was treated as a food supplement rather than a drug or medicinal preparation. The Tribunal relied on a State Food and Drug Administration certificate stating that it was not a drug under the Drugs and Cosmetics Act, 1940, and followed earlier classification decisions for comparable products. A later contrary ruling was distinguished as not controlling. The residuary Item 68 was therefore inapplicable, and the assessee's classification was sustained. en-us Wed, 31 Dec 1997 00:00:00 +0530 Thu, 15 Sep 2011 11:23:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88112 ProBoFex capsule and liquid were classified as prepared or preserved foods put up in unit containers under Item 1B of the old Central Excise Tariff, because the product was treated as a food supplement rather than a drug or medicinal preparation. The Tribunal relied on a State Food and Drug Administration certificate stating that it was not a drug under the Drugs and Cosmetics Act, 1940, and followed earlier classification decisions for comparable products. A later contrary ruling was distinguished as not controlling. The residuary Item 68 was therefore inapplicable, and the assessee's classification was sustained. Case-Laws Central Excise Wed, 31 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88112