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    <title>1997 (2) TMI 219 - CEGAT, NEW DELHI</title>
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    <description>Terpene oil BP/BPC was analysed for tariff classification under Chapter 30 and Chapter 29. The product was treated as an unmixed product suitable for therapeutic or prophylactic use, but it was cleared in bulk for further manufacture and was not put up in measured doses or in retail or hospital packings. On that basis, it could not qualify as a medicament under Chapter 30. It was therefore classifiable as a cyclic alcohol under Heading 29.06, specifically sub-heading 2906.90, rather than sub-heading 3003.30.</description>
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    <pubDate>Wed, 12 Feb 1997 00:00:00 +0530</pubDate>
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      <title>1997 (2) TMI 219 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=86411</link>
      <description>Terpene oil BP/BPC was analysed for tariff classification under Chapter 30 and Chapter 29. The product was treated as an unmixed product suitable for therapeutic or prophylactic use, but it was cleared in bulk for further manufacture and was not put up in measured doses or in retail or hospital packings. On that basis, it could not qualify as a medicament under Chapter 30. It was therefore classifiable as a cyclic alcohol under Heading 29.06, specifically sub-heading 2906.90, rather than sub-heading 3003.30.</description>
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