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    <title>2007 (10) TMI 77 - CESTAT, BANGALORE</title>
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    <description>A protein-rich preparation intended for prevention of protein deficiency and general nourishment was treated as a nutritional supplement rather than a medicament. Applying Chapter Note 2 of Chapter 30 and the settled test that a medicament must be intended for diagnosis, treatment, mitigation, or prevention of disease, the product&#039;s label and use profile were found to show no specific disease-related or curative purpose. The cited precedent on a similar preparation classified as a food supplement was followed, and the product was classified under Chapter 21 instead of Chapter 30.</description>
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      <link>https://www.taxtmi.com/caselaws?id=3062</link>
      <description>A protein-rich preparation intended for prevention of protein deficiency and general nourishment was treated as a nutritional supplement rather than a medicament. Applying Chapter Note 2 of Chapter 30 and the settled test that a medicament must be intended for diagnosis, treatment, mitigation, or prevention of disease, the product&#039;s label and use profile were found to show no specific disease-related or curative purpose. The cited precedent on a similar preparation classified as a food supplement was followed, and the product was classified under Chapter 21 instead of Chapter 30.</description>
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      <pubDate>Fri, 12 Oct 2007 00:00:00 +0530</pubDate>
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