Appeal Dismissed: Droppers Classified as Inputs for Duty Credit Upheld

The appeal challenging the classification of droppers as inputs for duty credit was dismissed by the Appellate Tribunal CEGAT, Mumbai, upholding the previous Tribunal order deeming droppers as inputs.

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The Appellate Tribunal CEGAT, Mumbai considered whether droppers used to dispense pediatric medicines are inputs for duty credit. The Commissioner relied on a previous Tribunal order deeming the droppers as inputs. The appeal challenging this decision was dismissed as the Tribunal's order remains binding.

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