https://www.taxtmi.com/caselaws?id=33483 Prior to 31-3-2005, Chapter 4 of the Central Excise Tariff Act, 1985 did not permit the addition of vitamins where Note 4 expressly listed only specified ingredients such as sugar, sweetening matter, flavours, added fruit and cocoa. HSN explanatory notes could assist classification, but could not enlarge the tariff scope beyond the express wording of the note. The settled position, as recognised by the Tribunal and the Supreme Court, was that adding vitamins took the product out of Chapter 4. en-us Tue, 24 Feb 2009 00:00:00 +0530 Mon, 18 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33483 Prior to 31-3-2005, Chapter 4 of the Central Excise Tariff Act, 1985 did not permit the addition of vitamins where Note 4 expressly listed only specified ingredients such as sugar, sweetening matter, flavours, added fruit and cocoa. HSN explanatory notes could assist classification, but could not enlarge the tariff scope beyond the express wording of the note. The settled position, as recognised by the Tribunal and the Supreme Court, was that adding vitamins took the product out of Chapter 4. Case-Laws Central Excise Tue, 24 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33483