https://www.taxtmi.com/caselaws?id=30600 A fixed-dose combination of Vitamins B1, B6 and B12 was treated as a medicament because the product had therapeutic value and was supported by the Drugs Controller General (India) communication and the Drugs Technical Advisory Board's opinion. The later validity of a notification under the Drugs and Cosmetics Act, 1940 was not regarded as decisive for excise tariff classification, since the issue concerned classification under the Central Excise Tariff and earlier Tribunal reasoning had already recognised measured-dose vitamin combinations as medicaments. The product was therefore classified under sub-heading 3003.10 and not as an admixture of vitamins under Chapter Heading 2936.00. en-us Mon, 03 Mar 2008 00:00:00 +0530 Fri, 05 Sep 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30600 A fixed-dose combination of Vitamins B1, B6 and B12 was treated as a medicament because the product had therapeutic value and was supported by the Drugs Controller General (India) communication and the Drugs Technical Advisory Board's opinion. The later validity of a notification under the Drugs and Cosmetics Act, 1940 was not regarded as decisive for excise tariff classification, since the issue concerned classification under the Central Excise Tariff and earlier Tribunal reasoning had already recognised measured-dose vitamin combinations as medicaments. The product was therefore classified under sub-heading 3003.10 and not as an admixture of vitamins under Chapter Heading 2936.00. Case-Laws Central Excise Mon, 03 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30600