2019 (11) TMI 1328

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..... LD THAT:- All the goods being manufactured by the applicant which are mentioned (including the goods mentioned at Sr. No. 20 and 21) in the drug license issued to the applicant by the competent authority and have the labels as per the standards prescribed under the Drugs and Cosmetics Act, 1940 can be classified under HS code 3004.
SHRI RAKESH SHARMA, AND SHRI ABHAY GUPTA, MEMBER ORDER The ap .....

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..... t, 2017. DISCUSSIONS AND FINDINGS OF THE AUTHORITY We have carefully gone through the application and submissions made by the applicant. The applicant has valid licence to manufacture for sale or distribution of drugs specified in Schedule - C and Schedule C1 of the Drugs and Cosmetics Act, 1940 at premises of M/s Tirupati Medicare Ltd. at Paonta Sahib District Sirmour Himachal Pradesh issued b .....

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..... turing as on 12.7.2018. The contention of the applicant is that the goods i.e. Protein Powder with Vitamins and Minerals being manufactured by him fall under the drugs category under HSN 3004 as these are being manufactured under a valid drug license after obtaining necessary approvals from competent authority. The applicant has so far been classifying the goods under HSN 2106. He has contended t .....

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