https://www.taxtmi.com/caselaws?id=100616 Classification of magnical tablets turned on whether the product was a food preparation or a patent/proprietary medicine. Because it was claimed for prevention of pre-eclampsia, vitamin-D deficiency and premature labour, and was sold only on prescription through chemists, it was treated prima facie as a prophylactic medicinal preparation rather than a mere food supplement. On that basis, waiver of pre-deposit of duty and penalty was granted and recovery was stayed pending disposal of the appeal. en-us Sat, 11 Aug 2001 00:00:00 +0530 Fri, 03 Feb 2012 15:23:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100616 Classification of magnical tablets turned on whether the product was a food preparation or a patent/proprietary medicine. Because it was claimed for prevention of pre-eclampsia, vitamin-D deficiency and premature labour, and was sold only on prescription through chemists, it was treated prima facie as a prophylactic medicinal preparation rather than a mere food supplement. On that basis, waiver of pre-deposit of duty and penalty was granted and recovery was stayed pending disposal of the appeal. Case-Laws Central Excise Sat, 11 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100616