https://www.taxtmi.com/caselaws?id=763154 CESTAT Mumbai held that animal feed supplements containing calcium, magnesium, phosphorus, vitamin B12 and vitamin D3 should be classified under Heading 2309 rather than medicament headings 3003/3004. The tribunal found these nutrient supplements are not mentioned in pharmacopoeias, not prescribed by veterinary doctors for ailments, and prescribed doses alone don't constitute medicaments. Revenue failed to discharge burden of proving correct classification. Following precedent in Dabur India Ltd. case, the original authority's rejection was unsustainable. Appeal allowed, impugned order set aside. en-us Thu, 12 Dec 2024 00:00:00 +0530 Fri, 13 Dec 2024 18:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763154 CESTAT Mumbai held that animal feed supplements containing calcium, magnesium, phosphorus, vitamin B12 and vitamin D3 should be classified under Heading 2309 rather than medicament headings 3003/3004. The tribunal found these nutrient supplements are not mentioned in pharmacopoeias, not prescribed by veterinary doctors for ailments, and prescribed doses alone don't constitute medicaments. Revenue failed to discharge burden of proving correct classification. Following precedent in Dabur India Ltd. case, the original authority's rejection was unsustainable. Appeal allowed, impugned order set aside. Case-Laws Central Excise Thu, 12 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763154