https://www.taxtmi.com/caselaws?id=783603 Dietary supplements were held to fall outside Chapter 30 because Chapter Note 1(a) excludes food and food supplements, save for nutritional preparations for intravenous administration; they were therefore classifiable under CETH 21069099. The claimed benefit of Notification No. 49/2003-CE was unavailable because the goods were not covered by the tariff entry relied on. The declared treatment of the goods as pharmaceutical products, despite their true character as dietary supplements, supported invocation of the extended limitation period and sustained penalty under section 11AC on the basis of intent to evade duty. Duty, interest and penalty were upheld. en-us Thu, 18 Dec 2025 00:00:00 +0530 Fri, 19 Dec 2025 08:30:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783603 Dietary supplements were held to fall outside Chapter 30 because Chapter Note 1(a) excludes food and food supplements, save for nutritional preparations for intravenous administration; they were therefore classifiable under CETH 21069099. The claimed benefit of Notification No. 49/2003-CE was unavailable because the goods were not covered by the tariff entry relied on. The declared treatment of the goods as pharmaceutical products, despite their true character as dietary supplements, supported invocation of the extended limitation period and sustained penalty under section 11AC on the basis of intent to evade duty. Duty, interest and penalty were upheld. Case-Laws Central Excise Thu, 18 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783603