TaxTMI 
TaxTMI 
2019 (3) TMI 1407
X X X X Extracts X X X X
X X X X Extracts X X X X
....under, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. 1. Admissibility of the Application 1.1 The Applicant is stated to be a manufacturer of pharmaceuticals, APIs and other medicaments. He seeks a ruling on classification of fifteen products. Advance ruling is admissible on classification of any goods or services or both under section 97(2)(a) of the GST Act. 1.2 The Applicant declares that the issue raised in the application is not pending nor decided in any proceedings under any provisions of the GST Act. The officer concerned from the revenue has raised no objection to the admissibility of the Application. 1.3 However, the West Bengal Appellate Authority for Advance Ruling (hereinafter the WBAAAR), while disposing the appeal against the ruling pronounced by this Authority in the matter of Akansha Hair & Skin Care Herbal Unit Pvt Ltd (Appeal Case No. 2/WBAAAR/Appeal/2018 dated 01/08/2018) = 2018 (8) TMI 772 - APPELLATE AUTHORITY FOR ADVANCE RULING, WEST BENGAL, cautioned this Authority against accepting a single application for classifiaction of multiple products, where such products cannot be clubbed together into a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e products in a single application. The Applicant's reference to the above judgments of the apex court is not, therefore, relevant in the present context. While passing a judgment, decree or ruling, the court may touch upon different issues that are not the subject matter of the dispute or decision thereon. An instruction to this Authority, given in course of discussing the appeal case, is one such point. 1.7 While issuing an instruction to the subordinate court - a power inherent to the authority of a higher court, the ld WBAAAR is not bound to discuss the relevant statutory provisions etc. Of course, the instruction must not be illegal. The instruction of the ld WBAAAR to limit the ruling to a single category of goods or services or both while disposing an application on classification, does not deny the applicant his right to seek an advance ruling on multiple products. It does not, therefore, violate section 97(2)(a). This Authority is, therefore, bound to follow the instruction. 1.8 The table below contains information about the composition and category of the products as provided in the Application. The Serial numbers of this table are the same as that of Table I of the....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Evaday Capsule Evening primrose oil, Isoflavonoids, Vitamin E Acetate, Vitamin C, Vitamin B6, Cynocobalamide, Niacinamide, Folic acid, Dibasic Calcium Phosphate,Magnesium sulphate, Zinc Sulphate Monohydrate, biotin Dietary Supplement Not for medicinal use 13 Zink Ascorbate (Dry syrup) Each 1ml contains Zine Ascorbate Equ. To elemental Zinc 20mg Health Supplement 14 Zink ascorbate (syrup) Each 5ml contains Zine Ascorbate Equ. To elemental Zinc 20mg 15 Lactoin Drop Each 1 ML contains Lactase Enzyme 600 units 1.9 It is evident from the above table that the labels of the products mentioned under Sl Nos. 2 to 13 describe them as dietary/health supplements. No such description for clubbing into a homogenous category is available from the labels of the rest of the products. The Application is, therefore, admitted for classification of the products that the Applicant himself has labeled in the category of dietary/health supplements. 2. Submissions of the Applicant 2.1 The Applicant claims in his Application that the products listed above have therapeutic or prophylactic uses. They are being sold....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Notification No. 1125-FT dated 28/06/2017 of the State, as amended from time to time, and hereinafter collectively called the Rate Notification]. Explanation to the Rate Notification clearly mentions that Tariff item, subheading, heading and Chapter in the Rate Notification refer to those specified in the First Schedule to the Customs Tariff Act, 1975 (hereinafter called the Tariff Act). For the purpose of interpreting the Rate Notification, so far as may be, the Rules of Interpretation, Section and Chapter Notes and the General Explanatory Notes to the Tariff Act may be applied. 4.3 The term 'Medicament' is not defined in the GST Act or in the Tariff Act. The meaning and scope of 'Medicaments' and, more specifically, of HSN 3004 need, therefore, to be ascertained from judicial observations in this regard. In Shree Baidyanath Ayurved Bhavan (supra) a three judge bench of the apex court has examined whether Dant Manjan Lal, manufactured by the Appellant, is Ayurvedic Medicine. The apex court observes, "in interpreting statutes like the Excise Act the primary object of which is to raise revenue and for which purpose various products are differently classified, resort should not b....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... aiding recovery from ailments. They do not provide objective and conclusive evidence about the therapeutic or prophylactic value of what the Applicant is offering and the consumer is using. A more objective way to examine is to analyse the information contained in the labels attached to the product when offered in retail set up. The information provided on the labels may be considered as written communication from the manufacturer to the consumer as to what is being offered. If a customer purchases the product it may be presumed that he or she accepts the offer and believes in the information contained in the label. 4.7 The labels of the products mentioned under Sl Nos. 2 to 13 of the above table describe them as dietary/health supplements. The labels of the products mentioned under Sl No. 7, 10,11 and 12 specifically mention that these products are not to be consumed as medicine or for treatment, cure or prevention of any disease. It is, therefore, clear that the products mentioned under the above serial numbers of the table above are being offered as food supplements and sometimes with specific declaration that they are not meant for use as medicine for treatment of any disea....