Classification of Goods — The applicant is a registered person engaged in manufacture and supply of Pharmaceutical formulations. 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 necessary approvals from competent authority. The applicant has so far been classifying the goods under HSN 2106. The Authority pronounce the ruling that all the goods being manufactured by the applicant which are mentioned (including the goods mentioned at Sr.No.20 and 21) in the drug license issued to the applicant by the competent authority and have the labels as per the standards prescribed under the Drugs and Cosmetics Act, 1940 can be classified under HS code 3004. — Newtramax Healthcare, In Re… [2019] 18 TAXLOK.COM 062 (AAR-HP)