https://www.taxtmi.com/caselaws?id=42276 Vitamin-based preparations used to supplement animal and poultry feed were held not to be patent or proprietary medicines because they were marketed and used as feed supplements, not as products for treating or preventing disease; they therefore fell under the residuary tariff entry. The exemption for animal feed under Notification No. 55/75 was also held to cover such preparations, because the later amendment adding animal feed supplements and concentrates was treated as clarificatory, confirming that nutritionally enhancing supplements were already within the broader expression animal feed. The classification under the medicine entry was set aside and exemption and refund relief followed. en-us Tue, 19 Apr 1988 00:00:00 +0530 Thu, 10 Jun 2010 12:11:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42276 Vitamin-based preparations used to supplement animal and poultry feed were held not to be patent or proprietary medicines because they were marketed and used as feed supplements, not as products for treating or preventing disease; they therefore fell under the residuary tariff entry. The exemption for animal feed under Notification No. 55/75 was also held to cover such preparations, because the later amendment adding animal feed supplements and concentrates was treated as clarificatory, confirming that nutritionally enhancing supplements were already within the broader expression animal feed. The classification under the medicine entry was set aside and exemption and refund relief followed. Case-Laws Central Excise Tue, 19 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42276