https://www.taxtmi.com/caselaws?id=90175 A vitamin and mineral preparation described as "Ossidos" was treated as a food supplement rather than a patent or proprietary medicine because its composition, drug-authority certificate, trade understanding, and the absence of contrary expert evidence supported classification under the food tariff entry. The therapeutic character of some ingredients was not enough, as the Dy. Chief Chemist's report did not clearly establish that the product was a medicine. Trade parlance and commercial understanding, together with the Revenue's burden to prove the claimed medicinal classification, favoured treatment as food under the erstwhile Central Excise Tariff. en-us Tue, 08 Sep 1998 00:00:00 +0530 Tue, 04 Oct 2011 12:00:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90175 A vitamin and mineral preparation described as "Ossidos" was treated as a food supplement rather than a patent or proprietary medicine because its composition, drug-authority certificate, trade understanding, and the absence of contrary expert evidence supported classification under the food tariff entry. The therapeutic character of some ingredients was not enough, as the Dy. Chief Chemist's report did not clearly establish that the product was a medicine. Trade parlance and commercial understanding, together with the Revenue's burden to prove the claimed medicinal classification, favoured treatment as food under the erstwhile Central Excise Tariff. Case-Laws Central Excise Tue, 08 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90175