https://www.taxtmi.com/caselaws?id=51336 Undefined tariff expressions must be read in their common and commercial sense: medicinal and vitamin preparations sold as drugs, prescribed as pharmaceutical products, and governed by the Drugs and Cosmetics Rules were treated as patent and proprietary medicaments, not as food supplements under Heading 2108.99. The products also did not fit the Heading 21.06 description of food preparations with vitamins as secondary ingredients, so exclusion from Chapter 30 was not justified. Separate classification orders were unsustainable because denial of personal hearing breached natural justice, and no recognised exception was shown. en-us Wed, 19 Jun 2002 00:00:00 +0530 Fri, 24 Sep 2010 11:41:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51336 Undefined tariff expressions must be read in their common and commercial sense: medicinal and vitamin preparations sold as drugs, prescribed as pharmaceutical products, and governed by the Drugs and Cosmetics Rules were treated as patent and proprietary medicaments, not as food supplements under Heading 2108.99. The products also did not fit the Heading 21.06 description of food preparations with vitamins as secondary ingredients, so exclusion from Chapter 30 was not justified. Separate classification orders were unsustainable because denial of personal hearing breached natural justice, and no recognised exception was shown. Case-Laws Central Excise Wed, 19 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51336