https://www.taxtmi.com/caselaws?id=80923 Amidotrizoic Acid USP was held not to satisfy classification as a pharmaceutical chemical under Heading 29.01/45(13) because its pharmacopoeial use was as a contrast medium in diagnostic radiology, including urography and angiography, which is a diagnostic aid rather than a prophylactic or therapeutic drug. The Assistant Drug Controller's endorsement did not establish the required therapeutic value or predominant drug use. The broader scope of Notification No. 234/82-C.E. for bulk drugs did not control Customs tariff classification, since its explanation covered diagnostic chemicals meeting pharmacopoeial standards. As exemption under Notification No. 33/83 depended on the tariff classification being satisfied, the claimed exemption was also unavailable. en-us Thu, 18 Oct 1990 00:00:00 +0530 Tue, 21 Jun 2011 12:41:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80923 Amidotrizoic Acid USP was held not to satisfy classification as a pharmaceutical chemical under Heading 29.01/45(13) because its pharmacopoeial use was as a contrast medium in diagnostic radiology, including urography and angiography, which is a diagnostic aid rather than a prophylactic or therapeutic drug. The Assistant Drug Controller's endorsement did not establish the required therapeutic value or predominant drug use. The broader scope of Notification No. 234/82-C.E. for bulk drugs did not control Customs tariff classification, since its explanation covered diagnostic chemicals meeting pharmacopoeial standards. As exemption under Notification No. 33/83 depended on the tariff classification being satisfied, the claimed exemption was also unavailable. Case-Laws Customs Thu, 18 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80923