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From the above, it appears that the Vimeral liquid is only a mixture of vitamins and contains nothing other than vitamins. Therefore, the same appears to be classifiable under Chapter sub-heading 2936 of the Central Excise Tariff Act, 1985 as intermixture vitamins and not as AFS under 2302 of the Contral Excise Tariff (sic) 1985.
(sic) VITABLEND WM FORTE: The sampling Advice Sheet dated 22.9.94 shows a quantity of 2000 kg. to have been tested. The chemical (sic) is an follows:-
(sic) "Vitamin A potency : 1,13,015 IU"