https://www.taxtmi.com/caselaws?id=80041 The Tribunal ruled that the products Bituman Supplement Neftin-50 and Neftin-200 are classified under Tariff Item 14E of the Central Excise Tariff as patent or proprietary medicines for animals, not under Tariff Item 68. Consequently, the products were held liable to duty without the benefit of Notification No. 6/84. The decision emphasized that the classification should align with the statutory definition rather than trade understanding. en-us Thu, 29 Jun 1989 00:00:00 +0530 Tue, 14 Jun 2011 12:47:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80041 The Tribunal ruled that the products Bituman Supplement Neftin-50 and Neftin-200 are classified under Tariff Item 14E of the Central Excise Tariff as patent or proprietary medicines for animals, not under Tariff Item 68. Consequently, the products were held liable to duty without the benefit of Notification No. 6/84. The decision emphasized that the classification should align with the statutory definition rather than trade understanding. Case-Laws Central Excise Thu, 29 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80041