https://www.taxtmi.com/caselaws?id=110830 Multivitamin formulations combined with other substances were treated as medicaments under Heading 3003.10 rather than vitamin preparations under Heading 29.36. The reasoning was that the products had therapeutic or prophylactic value in preventing or alleviating vitamin-deficiency conditions, and the lower authorities had not given adequate reasons or relied on expert opinion to deny that character. Prior Tribunal decisions on mixtures of vitamins with excipients supported classification under Heading 3003, and the Revenue's contrary authorities were distinguished on facts because they did not concern the same type of formulations. en-us Mon, 12 Jan 2004 00:00:00 +0530 Wed, 18 Apr 2012 17:47:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110830 Multivitamin formulations combined with other substances were treated as medicaments under Heading 3003.10 rather than vitamin preparations under Heading 29.36. The reasoning was that the products had therapeutic or prophylactic value in preventing or alleviating vitamin-deficiency conditions, and the lower authorities had not given adequate reasons or relied on expert opinion to deny that character. Prior Tribunal decisions on mixtures of vitamins with excipients supported classification under Heading 3003, and the Revenue's contrary authorities were distinguished on facts because they did not concern the same type of formulations. Case-Laws Central Excise Mon, 12 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110830