https://www.taxtmi.com/caselaws?id=4268 For central excise classification, the essential character of "Zest Powder" was determinative: it was presented as a protein-rich nutritional drink for everyday consumption, with no specific disease, ailment, dosage, or therapeutic indication. The presence of vitamins, minerals, and pharmacopoeial ingredients did not by itself make it a medicament, and manufacture under a drug licence was not decisive for tariff classification. The product also fell within the Chapter 30 exclusion for food supplements and tonic beverages. It was therefore classifiable as a food product under Chapter 21, not as a medicament under Chapter 30. en-us Mon, 10 Mar 2008 00:00:00 +0530 Fri, 08 Nov 2019 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4268 For central excise classification, the essential character of "Zest Powder" was determinative: it was presented as a protein-rich nutritional drink for everyday consumption, with no specific disease, ailment, dosage, or therapeutic indication. The presence of vitamins, minerals, and pharmacopoeial ingredients did not by itself make it a medicament, and manufacture under a drug licence was not decisive for tariff classification. The product also fell within the Chapter 30 exclusion for food supplements and tonic beverages. It was therefore classifiable as a food product under Chapter 21, not as a medicament under Chapter 30. Case-Laws Central Excise Mon, 10 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4268