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<h1>CEGAT Dismisses Appeal on Phenol USP Classification</h1> The Appellate Tribunal CEGAT, New Delhi dismissed the department's appeal regarding the classification of Phenol USP grade as a drug intermediate, based ... Appeal - Cross-objection if not filed The Appellate Tribunal CEGAT, New Delhi heard an appeal regarding the classification of Phenol USP grade as a drug intermediate. The Collector (Appeals) allowed the appeal subject to producing evidence of usage, but the tribunal dismissed the department's appeal based on previous decisions. The department's appeal was dismissed.