https://www.taxtmi.com/caselaws?id=119373 A vitamin preparation intended for prophylactic and therapeutic use was treated as a medicament because the label and evidence showed prescription-based use and maintenance of prophylactic activity, rather than a general health tonic or food preparation. On that basis, classification under Chapter heading 3003.10 was accepted and the competing tariff headings for food, tonic or similar preparations were rejected. As the classification issue was resolved in favour of the assessee, no basis remained to sustain the penalty, which was set aside. en-us Mon, 02 Jan 2006 00:00:00 +0530 Tue, 10 Jul 2012 17:06:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119373 A vitamin preparation intended for prophylactic and therapeutic use was treated as a medicament because the label and evidence showed prescription-based use and maintenance of prophylactic activity, rather than a general health tonic or food preparation. On that basis, classification under Chapter heading 3003.10 was accepted and the competing tariff headings for food, tonic or similar preparations were rejected. As the classification issue was resolved in favour of the assessee, no basis remained to sustain the penalty, which was set aside. Case-Laws Central Excise Mon, 02 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119373