1996 (2) TMI 251

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....espondent. [Order per : Shiben K. Dhar, Member (T)]. - This Appeal is directed against Order-in-Appeal No. R-385/BII-243/87, dated 30th July, 1987 of Collector of Central Excise (Appeals). 2. The issue that falls for determination relates to classification of the product called "CAL-750" claimed by the appellants to be a food product classifiable under Tariff Item 1-B or, in the alte....

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....ency, i.e., obesity. It is intended to be taken for a fixed period of time, i.e., 21 days to enable the person to lose weight and, therefore, get rid of obesity. It cannot be termed as a normal food or food product as it is not taken as such by average person, but is intended to cure a deficiency in those persons who are over-weight. The product, therefore, cannot be termed as a food product nor i....