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    <title>2007 (8) TMI 27 - Supreme Court</title>
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    <description>Medicinal products containing vitamins, minerals and related ingredients were analysed for tariff classification under Chapter 29 or Chapter 30. The relevant principle is that sub-heading 2936.00 covers vitamins and provitamins, while sub-heading 3003.10 applies only to medicaments with therapeutic or prophylactic character, including mixed preparations or unmixed products in measured doses. Classification depends on the goods&#039; essential character, description and use, and vitamin preparations remain classifiable as vitamins unless they satisfy the legal description of medicaments. On the record considered, the claim for classification as medicaments was not accepted.</description>
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    <pubDate>Tue, 07 Aug 2007 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=1971</link>
      <description>Medicinal products containing vitamins, minerals and related ingredients were analysed for tariff classification under Chapter 29 or Chapter 30. The relevant principle is that sub-heading 2936.00 covers vitamins and provitamins, while sub-heading 3003.10 applies only to medicaments with therapeutic or prophylactic character, including mixed preparations or unmixed products in measured doses. Classification depends on the goods&#039; essential character, description and use, and vitamin preparations remain classifiable as vitamins unless they satisfy the legal description of medicaments. On the record considered, the claim for classification as medicaments was not accepted.</description>
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