A capsule which contained minerals and vitamins only was to be classified as a food preparation and not a medicine and so was exigible for VAT. No identifiable medicinal use.
Citations:
Times 27-Jul-1998
Statutes:
EC Regulation 2658/87 Combined Nomenclature of the Common Customs Tarriff
Health
Updated: 10 April 2022; Ref: scu.90054