Case LawOrder No. 30201-30203
Newtramax Healthcare ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Himachal Pradesh
- Date:
- November 15, 2019
- Type:
- Advance Ruling
- Members:
- Rakesh Sharma, Abhay Gupta
Subject
Protein Powder with Vitamins and Minerals classifiable under HSN 3004
Classification
Summary
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 necessa…
Judgement
The applicant is a registered person engaged in manufacture and supply of Pharmaceutical formulations. He has obtained loan licence to manufacture for sale or distribution of drugs specified in schedule C and schedule C1 of the drugs and cosmetics Act, 1940. RECORDS OF PERSONAL HEARING – 2nd PROVISO TO SECTION 98(2) OF CGST/HPGST ACT, 2017 Opportunity for personal hearing was granted to the…