Newtramax Healthcare ., In re
Date: November 15, 2019
Court: Authority for Advance Ruling
Bench: Himachal Pradesh
Type: Advance Ruling
Judge(s)/Member(s): Rakesh Sharma, Abhay Gupta
Subject Matter
Protein Powder with Vitamins and Minerals classifiable under HSN 3004
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…
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…