https://www.taxtmi.com/caselaws?id=54208 Fixed dose combinations of vitamins B1, B6 and B12 in tablet and injection form are classifiable under Chapter 30 as medicaments when they have therapeutic or prophylactic use and are marketed as branded formulations. The Tribunal preferred Chapter 30 over Chapter 29 because the Chapter Note defines medicaments by therapeutic or prophylactic purpose, and Rule 3(c) supported that classification. It also noted that any prohibition under the Drugs & Cosmetics Act does not, by itself, negate therapeutic or prophylactic value for excise classification. The result was classification under Chapter 30, not as vitamins under Chapter 29. en-us Wed, 05 Oct 2005 00:00:00 +0530 Mon, 18 Oct 2010 15:42:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54208 Fixed dose combinations of vitamins B1, B6 and B12 in tablet and injection form are classifiable under Chapter 30 as medicaments when they have therapeutic or prophylactic use and are marketed as branded formulations. The Tribunal preferred Chapter 30 over Chapter 29 because the Chapter Note defines medicaments by therapeutic or prophylactic purpose, and Rule 3(c) supported that classification. It also noted that any prohibition under the Drugs & Cosmetics Act does not, by itself, negate therapeutic or prophylactic value for excise classification. The result was classification under Chapter 30, not as vitamins under Chapter 29. Case-Laws Central Excise Wed, 05 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54208