2019 (11) TMI 1328

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....ed person engaged in manufacture and supply of Pharmaceutical formulations. He has obtained loan licence to manufacture for sale or distribution of drugs specified in schedule C and schedule C1 of the drugs and cosmetics Act, 1940. RECORDS OF PERSONAL HEARING - 2nd PROVISOS TO SECTION 98(2) OF CGST/HPGST ACT, 2017 Opportunity for personal hearing was granted to the applicant on 16-10-2019 & ....

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....petent authority w.e.f. 26th May, 2015 to 25th May, 2020. The list of products with total of 25 items approved by the drug licensing authority includes Protein Powder with Vitamins and Minerals at Sr. No. 20 and 21 was produced. Copy of the labels of the products being manufactured under Sr. No. 20 and 21 by the applicant on which the ruling has been sought were also produced. All the labels menti....

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.... other manufacturers under similar conditions i.e. with a valid drug license and with necessary approvals from the appropriate drug authorities are classifying the goods under HSN 3004. The description of the goods under the HS codes 3004 is "Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or pro-phylactic uses,............." ....