https://www.taxtmi.com/caselaws?id=74251 A bulk drug imported in powder form did not satisfy the additional naming and publication conditions for patent or proprietary medicines, so it was not classifiable under Tariff Item 14E and fell under the residuary Tariff Item 68. Once classified under Tariff Item 68, the unconditional exemption in Notification No. 234/82-C.E. applied to bulk drugs, medicines and drug-intermediates not elsewhere specified, and the exemption could not be denied merely because the importer had originally claimed a different classification. The relief also extended to the refund consequence indicated in the text without requiring a fresh claim in the circumstances described. en-us Mon, 16 May 1988 00:00:00 +0530 Tue, 07 Jun 2011 16:24:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74251 A bulk drug imported in powder form did not satisfy the additional naming and publication conditions for patent or proprietary medicines, so it was not classifiable under Tariff Item 14E and fell under the residuary Tariff Item 68. Once classified under Tariff Item 68, the unconditional exemption in Notification No. 234/82-C.E. applied to bulk drugs, medicines and drug-intermediates not elsewhere specified, and the exemption could not be denied merely because the importer had originally claimed a different classification. The relief also extended to the refund consequence indicated in the text without requiring a fresh claim in the circumstances described. Case-Laws Customs Mon, 16 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74251