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    <title>2022 (5) TMI 123 - APPELLATE AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND</title>
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    <description>A GST classification note states that a product described as &quot;Dry Powders containing Protein Powder with Vitamins &amp; Minerals&quot; is treated as a food supplement and classified under HSN 2106, not Chapter 3004. The product&#039;s label, composition, FSSAI licence and marketing were considered indicative of an edible preparation, while Chapter 30 was noted to exclude foods and beverages, including food supplements, under Note 1(a). It also states that a drug licence and a claimed prophylactic description do not by themselves make the product a medicament, because tariff classification depends on the product&#039;s essential character and actual composition rather than regulatory approval alone.</description>
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      <description>A GST classification note states that a product described as &quot;Dry Powders containing Protein Powder with Vitamins &amp; Minerals&quot; is treated as a food supplement and classified under HSN 2106, not Chapter 3004. The product&#039;s label, composition, FSSAI licence and marketing were considered indicative of an edible preparation, while Chapter 30 was noted to exclude foods and beverages, including food supplements, under Note 1(a). It also states that a drug licence and a claimed prophylactic description do not by themselves make the product a medicament, because tariff classification depends on the product&#039;s essential character and actual composition rather than regulatory approval alone.</description>
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