Eskag Pharma Pvt Ltd ., In re
Date: July 23, 2019
Subject Matter
Food supplements are not specifically covered under any HSN, therefore, classifiable under HSN 2106, being food preparations not elsewhere specified or included. AAR ruling upheld.
Summary
Food supplements are not specifically covered under any HSN. The Section or Chapter Notes or the Explanatory Notes to the Tariff Act do not contain any specific reference to inclusion of food supplements. The products mentioned by the applicant are t…
1. This Appeal has been filed by Eskag Pharma Pvt. Ltd. (hereinafter referred to as “the Appellant”) on 29.04.2019 against Advance Ruling No. 46/WBAAR/2018-19 dated 26.03.2019, pronounced by the West Bengal Authority for Advance Ruling (hereinafter referred to as the WBAAR) in the matter of Eskag Pharma Pvt. Ltd. 2. Eskag Phanna Pvt. Ltd located at AG-112, 8thFloor, Suite No. 804, Bais…