9911796707
TMI Blog1996 (2) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 alternative, under Tariff Item 68, both of the erstwhile Central Excise Tariff. Whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 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 it can go as a medicine, and therefore, the authorities below have rightly classified it und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , To be taken under medical advice . A food normally is something which is taken to sustain oneself and in common parlance such a product as before us cannot be termed as food product or a food preparation. It is intended to cure obesity by bringing down weight and is to be taken for a fixed period of time. It cannot be, therefore, considered as a food as it is but something which is taken for a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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