https://www.taxtmi.com/caselaws?id=116604 DIGEPLEX SYRUP was classified as a medicament under Heading 3003.10 because it was formulated to aid digestion in digestive disorders, supported by pharmacopoeial extracts, marketed as a medicine, and cleared in consumer packs. The absence of any test report showing it was merely an enzyme without curative value reinforced the therapeutic character. A circular concerning enzymes in bulk for beverage or meat use was read as consistent with medicament classification where goods are put up in measured doses or retail packs for therapeutic use. The revenue's objection failed, and classification under Chapter 30 was upheld. en-us Wed, 21 Sep 2005 00:00:00 +0530 Thu, 14 Jun 2012 10:41:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116604 DIGEPLEX SYRUP was classified as a medicament under Heading 3003.10 because it was formulated to aid digestion in digestive disorders, supported by pharmacopoeial extracts, marketed as a medicine, and cleared in consumer packs. The absence of any test report showing it was merely an enzyme without curative value reinforced the therapeutic character. A circular concerning enzymes in bulk for beverage or meat use was read as consistent with medicament classification where goods are put up in measured doses or retail packs for therapeutic use. The revenue's objection failed, and classification under Chapter 30 was upheld. Case-Laws Central Excise Wed, 21 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116604