https://www.taxtmi.com/caselaws?id=30239 A calcium carbonate and vitamin D3 formulation administered in measured doses and licensed as a drug was treated as a medicament under Chapter 30 rather than as a vitamin under Heading 2936. The classification turned on its therapeutic and prophylactic character: it was not a mere dietary supplement, but was supported by literature showing use in improving calcium absorption and in treating calcium and vitamin D deficiency in children, including rickets. Products containing vitamins or nutritional ingredients may still qualify as medicaments where they are prescribed in doses and used for therapeutic purposes. The Tribunal therefore held the product correctly classifiable as a medicament in favour of the assessee. en-us Tue, 25 Mar 2008 00:00:00 +0530 Mon, 18 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30239 A calcium carbonate and vitamin D3 formulation administered in measured doses and licensed as a drug was treated as a medicament under Chapter 30 rather than as a vitamin under Heading 2936. The classification turned on its therapeutic and prophylactic character: it was not a mere dietary supplement, but was supported by literature showing use in improving calcium absorption and in treating calcium and vitamin D deficiency in children, including rickets. Products containing vitamins or nutritional ingredients may still qualify as medicaments where they are prescribed in doses and used for therapeutic purposes. The Tribunal therefore held the product correctly classifiable as a medicament in favour of the assessee. Case-Laws Central Excise Tue, 25 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30239