https://www.taxtmi.com/caselaws?id=35195 A nutrient tonic made chiefly of malt extract, with added vitamins and minerals, was held not to be a medicament under Chapter 30 because it was marketed for daily consumption, carried no indication of disease-specific treatment, and retained the character of a food preparation under heading 19.01. The demand for the earlier period was time-barred since the product and classification details had been disclosed, so suppression or wilful misstatement could not be inferred; penalties were therefore unsustainable. For the surviving period, duty was directed to be recomputed on a cum-duty basis with the statutory deduction applied. en-us Mon, 23 Mar 2009 00:00:00 +0530 Tue, 19 Jan 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35195 A nutrient tonic made chiefly of malt extract, with added vitamins and minerals, was held not to be a medicament under Chapter 30 because it was marketed for daily consumption, carried no indication of disease-specific treatment, and retained the character of a food preparation under heading 19.01. The demand for the earlier period was time-barred since the product and classification details had been disclosed, so suppression or wilful misstatement could not be inferred; penalties were therefore unsustainable. For the surviving period, duty was directed to be recomputed on a cum-duty basis with the statutory deduction applied. Case-Laws Central Excise Mon, 23 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35195