https://www.taxtmi.com/caselaws?id=80875 The Tribunal remanded the case for further examination, directing the original authorities to consider the trade parlance test for the product's classification under Notification No. 234/82. Emphasizing the importance of commercial understanding over mere dictionary definitions, the Tribunal set aside the previous decision and highlighted the need for a fresh evaluation. Previous cases cited were deemed insufficient, and the Tribunal clarified that obtaining a drug license does not automatically establish eligibility for exemption under the relevant notification. en-us Mon, 12 Nov 1990 00:00:00 +0530 Mon, 20 Jun 2011 18:33:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80875 The Tribunal remanded the case for further examination, directing the original authorities to consider the trade parlance test for the product's classification under Notification No. 234/82. Emphasizing the importance of commercial understanding over mere dictionary definitions, the Tribunal set aside the previous decision and highlighted the need for a fresh evaluation. Previous cases cited were deemed insufficient, and the Tribunal clarified that obtaining a drug license does not automatically establish eligibility for exemption under the relevant notification. Case-Laws Central Excise Mon, 12 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80875