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    <title>1994 (12) TMI 208 - CEGAT, NEW DELHI</title>
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    <description>Inactive dried yeast manufactured as a raw material was held classifiable under Chapter 21 rather than as a medicament under Heading 30.03. Chapter 21 includes active or inactive yeasts, and its exclusion for products put up as medicaments did not apply because the appellant did not present the product as a medicinal preparation. Its later therapeutic use by others did not change the character of the appellant&#039;s own product. The exemption claimed on the basis that the goods were medicaments therefore failed.</description>
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    <pubDate>Fri, 09 Dec 1994 00:00:00 +0530</pubDate>
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      <title>1994 (12) TMI 208 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=83967</link>
      <description>Inactive dried yeast manufactured as a raw material was held classifiable under Chapter 21 rather than as a medicament under Heading 30.03. Chapter 21 includes active or inactive yeasts, and its exclusion for products put up as medicaments did not apply because the appellant did not present the product as a medicinal preparation. Its later therapeutic use by others did not change the character of the appellant&#039;s own product. The exemption claimed on the basis that the goods were medicaments therefore failed.</description>
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      <pubDate>Fri, 09 Dec 1994 00:00:00 +0530</pubDate>
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