https://www.taxtmi.com/caselaws?id=81860 Tripartigen Plates were treated as a diagnostic immunodiffusion product and, for tariff purposes, satisfied the statutory concept of a "drug" by reference to section 3(b) of the Drugs and Cosmetics Act, 1940. Because the plates were used to diagnose and determine immunoglobulins, they fell within Tariff Item 14E as patent or proprietary medicine and could not be relegated to the residuary Tariff Item 68. The existing departmental classification was therefore sustained, and the exemption benefit followed from that classification; reclassification and denial of exemption were unsustainable. en-us Wed, 06 May 1992 00:00:00 +0530 Wed, 29 Jun 2011 13:07:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81860 Tripartigen Plates were treated as a diagnostic immunodiffusion product and, for tariff purposes, satisfied the statutory concept of a "drug" by reference to section 3(b) of the Drugs and Cosmetics Act, 1940. Because the plates were used to diagnose and determine immunoglobulins, they fell within Tariff Item 14E as patent or proprietary medicine and could not be relegated to the residuary Tariff Item 68. The existing departmental classification was therefore sustained, and the exemption benefit followed from that classification; reclassification and denial of exemption were unsustainable. Case-Laws Central Excise Wed, 06 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81860