1996 (2) TMI 251 - AT - Central Excise

Summary

The appeal was against the classification of the product "CAL-750" as a food product under Tariff Item 1-B or Tariff Item 68. The product was deemed not a food product but intended for weight control under medical supervision, thus classified under Tariff Item 68. The exemption under Notification No. 234/82 was denied. The appeal was rejected, upholding the classification decision.