https://www.taxtmi.com/caselaws?id=202872 Goods described as a nutrition and natural health supplement, and supported by their composition and test report, were treated as a food supplement classifiable under Heading 2108.99 rather than Heading 1901.92. The product's label, ingredients and use were considered consistent with the appellate finding, so the classification was sustained. On the SSI exemption claim under Notification No. 8/2001, para 4 turned on factual ownership of the brand name during the relevant period. Because fresh evidence had a bearing on that question and entitlement had to be established by the assessee, the exemption issue was remanded to the original authority for de novo consideration after hearing. en-us Thu, 14 Oct 2010 00:00:00 +0530 Wed, 02 Mar 2011 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202872 Goods described as a nutrition and natural health supplement, and supported by their composition and test report, were treated as a food supplement classifiable under Heading 2108.99 rather than Heading 1901.92. The product's label, ingredients and use were considered consistent with the appellate finding, so the classification was sustained. On the SSI exemption claim under Notification No. 8/2001, para 4 turned on factual ownership of the brand name during the relevant period. Because fresh evidence had a bearing on that question and entitlement had to be established by the assessee, the exemption issue was remanded to the original authority for de novo consideration after hearing. Case-Laws Central Excise Thu, 14 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202872