https://www.taxtmi.com/caselaws?id=84422 Plaster of paris IP manufactured for orthopaedic use was treated as a medicament under Heading 3005.90, not as a mere plaster under Heading 2505.00, because it conformed to Indian Pharmacopoeial standards and was shown to be for orthopaedic use rather than dental use; it also did not meet the requirements of a patent or proprietary medicine under Chapter 30. Once classified under Heading 3005.90, the claimed benefit of Notification No. 185/86 was unavailable. Duty was also held payable at the rate in force on the date of clearance, rather than the date of manufacture. en-us Mon, 17 Jul 1995 00:00:00 +0530 Thu, 21 Jul 2011 18:13:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84422 Plaster of paris IP manufactured for orthopaedic use was treated as a medicament under Heading 3005.90, not as a mere plaster under Heading 2505.00, because it conformed to Indian Pharmacopoeial standards and was shown to be for orthopaedic use rather than dental use; it also did not meet the requirements of a patent or proprietary medicine under Chapter 30. Once classified under Heading 3005.90, the claimed benefit of Notification No. 185/86 was unavailable. Duty was also held payable at the rate in force on the date of clearance, rather than the date of manufacture. Case-Laws Central Excise Mon, 17 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84422