https://www.taxtmi.com/caselaws?id=258851 The Tribunal classified products Actifresh and Plethico Mint as sugar confectionery under heading 1704 due to lack of therapeutic value, while Plethico Byte and Travisil were deemed ayurvedic medicines under heading 3004 for their therapeutic properties. The Tribunal emphasized that a product's use and intended therapeutic benefits, not just active ingredients, determine its classification. The Revenue's appeal was partially allowed, adjusting duty liability accordingly. The decision was based on thorough analysis of ingredients, therapeutic properties, and legal precedents, ensuring a reasoned outcome under the Central Excise Tariff. en-us Mon, 16 Mar 2015 00:00:00 +0530 Thu, 11 Feb 2016 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258851 The Tribunal classified products Actifresh and Plethico Mint as sugar confectionery under heading 1704 due to lack of therapeutic value, while Plethico Byte and Travisil were deemed ayurvedic medicines under heading 3004 for their therapeutic properties. The Tribunal emphasized that a product's use and intended therapeutic benefits, not just active ingredients, determine its classification. The Revenue's appeal was partially allowed, adjusting duty liability accordingly. The decision was based on thorough analysis of ingredients, therapeutic properties, and legal precedents, ensuring a reasoned outcome under the Central Excise Tariff. Case-Laws Central Excise Mon, 16 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258851