https://www.taxtmi.com/caselaws?id=270139 Primosa and Simrose capsules were treated as evening primrose oil, a fixed vegetable oil obtained from seeds and encapsulated without chemical modification, and were held classifiable under Heading 15159091 rather than as medicaments under Sub-heading 30049069. The presence of naturally occurring fatty acids did not change the essential character of the goods, and the chapter note excluding fatty acids was held inapplicable because it did not cover the natural oil in issue. Reliance on therapeutic or prophylactic attributes was found insufficient to alter tariff classification. On that basis, the duty demand, interest and penalty were stated to be unsustainable. en-us Mon, 26 Oct 2015 00:00:00 +0530 Mon, 09 May 2016 15:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270139 Primosa and Simrose capsules were treated as evening primrose oil, a fixed vegetable oil obtained from seeds and encapsulated without chemical modification, and were held classifiable under Heading 15159091 rather than as medicaments under Sub-heading 30049069. The presence of naturally occurring fatty acids did not change the essential character of the goods, and the chapter note excluding fatty acids was held inapplicable because it did not cover the natural oil in issue. Reliance on therapeutic or prophylactic attributes was found insufficient to alter tariff classification. On that basis, the duty demand, interest and penalty were stated to be unsustainable. Case-Laws Central Excise Mon, 26 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270139