https://www.taxtmi.com/caselaws?id=112687 For tariff classification of Prolita Syrup, the decisive test was whether the product was understood and marketed in trade as a medicinal preparation or as a food supplement. The evidence showed it was marketed as a food supplement, the drug authorities had not treated it as a drug, and municipal licensing supported food-item treatment; trade notice and HSN notes also indicated that vitamin syrups may fall within food supplements. Mere therapeutic value, dosage directions, brand presentation, colour scheme, or prescription-oriented sale was insufficient to convert it into a patent or proprietary medicine. The product therefore remained classifiable as a food supplement, and the Revenue failed to displace the lower authority's view. en-us Fri, 27 Sep 1991 00:00:00 +0530 Tue, 01 May 2012 13:00:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112687 For tariff classification of Prolita Syrup, the decisive test was whether the product was understood and marketed in trade as a medicinal preparation or as a food supplement. The evidence showed it was marketed as a food supplement, the drug authorities had not treated it as a drug, and municipal licensing supported food-item treatment; trade notice and HSN notes also indicated that vitamin syrups may fall within food supplements. Mere therapeutic value, dosage directions, brand presentation, colour scheme, or prescription-oriented sale was insufficient to convert it into a patent or proprietary medicine. The product therefore remained classifiable as a food supplement, and the Revenue failed to displace the lower authority's view. Case-Laws Central Excise Fri, 27 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112687