https://www.taxtmi.com/caselaws?id=84387 Pharma yeast sold as a raw material for manufacture of medicaments, and not put up as a medicament itself, was treated as inactive or dry yeast under Tariff Heading 2102.10 rather than as a medicament under Tariff Heading 3003.30. The reasoning followed an earlier classification view in the same assessee's case and turned on the product's presentation and use, not on any therapeutic claim. The appeal therefore failed on classification. en-us Wed, 22 Mar 1995 00:00:00 +0530 Thu, 21 Jul 2011 16:21:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84387 Pharma yeast sold as a raw material for manufacture of medicaments, and not put up as a medicament itself, was treated as inactive or dry yeast under Tariff Heading 2102.10 rather than as a medicament under Tariff Heading 3003.30. The reasoning followed an earlier classification view in the same assessee's case and turned on the product's presentation and use, not on any therapeutic claim. The appeal therefore failed on classification. Case-Laws Central Excise Wed, 22 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84387