https://www.taxtmi.com/caselaws?id=110180 A fixed-dose combination of Vitamins B-1, B-6 and B-12 was held not to qualify as a medicament under Chapter 30 because Note 2(i) requires therapeutic or prophylactic use, and the material on record showed no therapeutic justification for the product. It was therefore classifiable under Heading 29.36. On limitation, non-disclosure of the product's lack of therapeutic value justified invocation of the extended period, and the reduced penalty was maintained as reasonable. The appeal failed, with classification, duty demand, limitation objection and penalty all upheld. en-us Thu, 23 Oct 2003 00:00:00 +0530 Sat, 14 Apr 2012 11:09:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110180 A fixed-dose combination of Vitamins B-1, B-6 and B-12 was held not to qualify as a medicament under Chapter 30 because Note 2(i) requires therapeutic or prophylactic use, and the material on record showed no therapeutic justification for the product. It was therefore classifiable under Heading 29.36. On limitation, non-disclosure of the product's lack of therapeutic value justified invocation of the extended period, and the reduced penalty was maintained as reasonable. The appeal failed, with classification, duty demand, limitation objection and penalty all upheld. Case-Laws Central Excise Thu, 23 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110180