https://www.taxtmi.com/caselaws?id=85191 Lactose specifically named in Heading 1702.10 of the Customs Tariff Act was held classifiable there, because the assessee did not prove that the imported goods were a special homoeopathic medicament qualifying under Heading 3004.90. The certificates relied on were treated as unsupported, and the packing did not show measured doses or retail presentation required for the medicament heading. As the goods were not classifiable as medicaments, the exemption under Notification No. 58/85-Cus. dated 17-03-1985, which depended on that classification, was also unavailable. The tariff classification and denial of concessional treatment were therefore upheld. en-us Thu, 07 Dec 1995 00:00:00 +0530 Wed, 03 Aug 2011 13:06:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85191 Lactose specifically named in Heading 1702.10 of the Customs Tariff Act was held classifiable there, because the assessee did not prove that the imported goods were a special homoeopathic medicament qualifying under Heading 3004.90. The certificates relied on were treated as unsupported, and the packing did not show measured doses or retail presentation required for the medicament heading. As the goods were not classifiable as medicaments, the exemption under Notification No. 58/85-Cus. dated 17-03-1985, which depended on that classification, was also unavailable. The tariff classification and denial of concessional treatment were therefore upheld. Case-Laws Customs Thu, 07 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85191