https://www.taxtmi.com/caselaws?id=89176 7 ADCA was treated as classifiable under sub-heading 2941.90 as an antibiotic, because the product showed anti-microbial properties and belonged to the cephalosporin beta-lactam group. Its amine function did not, by itself, require classification under sub-heading 2921.00, since compounds with that functional group may still be antibiotics. The Revenue failed to prove the product fell within the exclusionary categories used to deny coverage under heading 2941.90, and the expert opinion and test reports supported classification as an antibiotic despite its use as an intermediate in further manufacture. en-us Fri, 21 Aug 1998 00:00:00 +0530 Fri, 23 Sep 2011 18:14:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89176 7 ADCA was treated as classifiable under sub-heading 2941.90 as an antibiotic, because the product showed anti-microbial properties and belonged to the cephalosporin beta-lactam group. Its amine function did not, by itself, require classification under sub-heading 2921.00, since compounds with that functional group may still be antibiotics. The Revenue failed to prove the product fell within the exclusionary categories used to deny coverage under heading 2941.90, and the expert opinion and test reports supported classification as an antibiotic despite its use as an intermediate in further manufacture. Case-Laws Central Excise Fri, 21 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89176