hours when the water distributes itself uniformly through the mass.
Lozenges are prepared by cold mixing of icing sugar, gum arabic, gelatine or stearine ... flavouring materials. Plain lozenges are made by cutting pieces from a shut of dough and drying them in air. Cut lozenges are made from mixtures
respondent manufacture the products named Actifresh, Plethico Mint, Plethico Byte, Travisil Lozenges and Plethico Khalo G Aam/ imli etc., and were classifying the same ... haldi, saunth, sat-pudina, katha, baharda, chirmitri patra, amla etc. This Travisil Lozenges are marketed as cure for sore throat. Each tablet of plethico mint
hawkers unlike medicines and in common trade parlance, it is understood as lozenge and not as medicine. In the affidavit-in-reply, the petitioner rebutted ... trade parlance, Hajmola Candy is treated as a digestive and not a lozenge or confectionary.
4. The point for determination is whether Hajmola Candy
types of medicine viz., 'Hepnar', 'Kafbin' and 'Lozenges'. During the course of assessment
proceedings, AO noted from Schedule ... Kafbin 100ml 24901 632147 43670 1258335 61082 1756696 7489 214104
Lozenges
relief derived directly from rolling (for example, grooves, ribs, chequers, tears, buttons, lozenges) and those which have been perforated, corrugated or polished provided that they ... relief derived directly from rolling (for example grooves, ribs, chequers, tears, buttons, lozenges) and those which have been perforated, corrugated or polished, provided that they
226D--Mad.). In that case, which dealt with the question whether lozenges would be classifiable as "candy", the assessees had relied
case. From the material available before it, the Court said that lozenges would not fall within the description of candy. On the contrary, this decision
sugar with some minor ingredients and were in the form of Lozenge. It was alleged that the goods were sugar confectionery and the benefit
relief derived directly from rolling (for example, grooves, ribs, chequers, tears, buttons, lozenges) and those which have been perforate, corrugated or polished, if they, thereby
under Tariff Heading 17.04. The plea that even if these are throat lozenges these stand covered by this entry and excluded from ambit of Tariff
