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TMI Blog2018 (1) TMI 1123X X X X Extracts X X X X X X X X Extracts X X X X ..... For an item to merit classification under 2108, they should be “other edible preparations not elsewhere specified or included”. A close look at the sub-headings thereunder will indicate that items in the genre of edible preparations like lemonades, sharbat etc., find place thereat. The requirement of being “edible” is a prime necessity for attracting classification under 21.08. This being so, by no stretch of imagination, a product containing a bevy of vitamins, pharmaceutically produced and not even alleged to be a plant /fruit based extract, would merit classification under 21.08. The Tribunal in the case of Softesule Ltd. [2002 (6) TMI 92 - CEGAT, MUMBAI], had occasion to go into an identical matter and held that the impugned goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AC ibid. On appeal, the Commissioner (Appeals) vide the impugned order dated 14.09.2008, interalia, held that the impugned products are classifiable under CETA 30.03 as medicaments and set aside the demand of Central Excise duty and penalty imposed. Aggrieved, department is before this forum in appeal E/139/2009. 2. Today when the matter came up for hearing, the Ld. AR, Shri S. Govindarajan, AC, submits that these items are commonly known and sold as food supplements and dietary supplements. He submits that the respondent did not possess the product license of the subject goods and in fact their application for grant of such license has been denied by the Drug Control authorities except one item. He reiterated the grounds of appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supplement . However, a closer look at the xerox copies of such labels available in the appeal paper book indicates that all these products are basically multi-vitamins except MOD caps, which again are Methylcobalamin capsules, the pharmaceutical name for Vitamin-B12. 5.3 For an item to merit classification under 2108, they should be other edible preparations not elsewhere specified or included . A close look at the sub-headings thereunder will indicate that items in the genre of edible preparations like lemonades, sharbat etc., find place thereat. The requirement of being edible is a prime necessity for attracting classification under 21.08. This being so, by no stretch of imagination, a product containing a bevy of vitamins, pharma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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