9911796707
TMI Blog2002 (6) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... proved, was challenged by issue of notices. The entities consist of mixtures of vitamins and minerals or/are only capsules/tablets of vitamins being manufactured, after obtaining proper FDA approvals. The show cause notices were issued proposing to change the classifications from Heading 3003.10 to 2108.99 as 'edible preparations not elsewhere specified or included'. The dispute in the appeal relates to the period July, 1996 to March, 2000. 2. The Commissioner (Appeals) upheld the order of classification under Heading 2108.99 except for 'Karvol Plus' on the following findings : "On going through the labels of the products, I find most of them have ingredients Vitamin and Minerals, which the appellant claim to be medicines under Chapter 30 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s found that the ratio of the said judgment cannot be made applicable in their case as, I find that the appellant's Products do not seem to have therapeutic ingredients mentioned in the above referred case law to qualify it to be classified under C.S.H 3003.10. Going by their submissions I find that, they claim Vitamins (A & E) to have therapeutic value in itself. Notwithstanding the above fact, the appellant in their submission have not pinpointed the ingredient in their products which allies with the description of the ingredients stated in the Hon'ble CEGAT's Order thus making it to qualify to merit classification under C.S.H. 3003.10. As regards granting of natural justice to the appellant by the adjudicating authority while passing th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er organ of the body resulting in a disease. The disease of the last category have to be prevented/cured by proper administration of the particular ingredient/ingredients in which the food has been deficient. In other words the food taken by the concerned persons has to be supplemented by taking such food-supplement as containing the missing dietary ingredients which could be one or several of the vitamins, mineral salts, extracts of certain herbs, etc. Logically such preparations have to be looked upon as food supplements, a view that, as referred herein before, is amply supported by the Explanatory Notes to the HSN". (Underlining supplied) We cannot find any reason to come to agree to this definition of 'food supplement'. Interpretation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... items. In the entities herein, this primary base is lacking. We have already found that they are not and cannot be referred to as 'food supplements' in any case.Therefore, the HSN notes do not approve of classification under Chapter Heading 21.06. (c) When we find, that the entities herein do not fall within the term 'food supplements containing vitamins and/or minerals' but are only 'vitamins' and concentration of vitamin and minerals, we find no reason to exclude them from the purview of Chapter 30 by Note 1(a) thereof which reads as under : "1. This Chapter does not cover : (a) Foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters) (Section IV)." To be hit by this exc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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