https://www.taxtmi.com/caselaws?id=389923 Nicotine Polacrilex Lozenge was held to be a nicotine replacement aid for smoking cessation, not a medicament for treating disease or illness, so it fell outside Chapter 30. Chapter Note 1(b) to Chapter 30 was applied to exclude preparations intended to help smokers stop smoking, and the phrase "such as" was treated as illustrative, extending the exclusion to lozenges. The product was also found not to be a food preparation under Chapter 21.06. As a chemical preparation of nicotine bound to resin, it was classifiable under Chapter Heading 38.24, with GST applicable accordingly. The advance ruling was affirmed. en-us Tue, 03 Dec 2019 00:00:00 +0530 Thu, 13 Mar 2025 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389923 Nicotine Polacrilex Lozenge was held to be a nicotine replacement aid for smoking cessation, not a medicament for treating disease or illness, so it fell outside Chapter 30. Chapter Note 1(b) to Chapter 30 was applied to exclude preparations intended to help smokers stop smoking, and the phrase "such as" was treated as illustrative, extending the exclusion to lozenges. The product was also found not to be a food preparation under Chapter 21.06. As a chemical preparation of nicotine bound to resin, it was classifiable under Chapter Heading 38.24, with GST applicable accordingly. The advance ruling was affirmed. Case-Laws GST Tue, 03 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389923