AAR : Dietary/health supplements manufactured without drug licence not ‘medicaments’, classifiable as 'other food preparations'

West Bengal AAR holds that dietary/health supplements merits classification under HSN 2106 as per Sl No. 23 of Schedule III of Notification No. 1/2017-Central Tax (Rate) and corresponding State Notification No. 1125-FT as amended; Denies classification of products as medicament under HSN 3004 as applicant failed to show any such license for manufacture and sale of products required as per Drugs and Cosmetics Act, 1940; States that said products are being offered as food suppl...