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Protein powder with vitamin and minerals classifiable under HS Code 3004

Recently AAR gave an important ruling dated 15th November, 2019 regarding classification of protein powder and minerals in case of Newtramax Healthcare [2019] 111 taxmann.com 525 (AAR-HIMACHAL PRADESH) which is discussed as below:

Facts of the Case
  • 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.
Issue Involved
  • What will be the HS Code of all the goods manufactured by the applicant ?
Observation/Judgment
  • AAR is of the opinion that all the goods being manufactured by the applicant under the drug license issued to the applicant as per the standards prescribed under the Drugs and Cosmetics Act, 1940 can be classified under HS code 3004.
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