https://www.taxtmi.com/caselaws?id=89291 The Tribunal upheld the lower appellate authority's decision to classify Albendazole Suspension under Tariff sub-heading 3003.20 instead of as a Patent or Proprietary medicine under Chapter sub-heading 3003.10. The presence of a cattle head on the label was deemed a legal requirement under the Drugs Act for animal-related products, and the Collector's argument for a different classification was considered speculative and not supported. The Tribunal dismissed the appeal, finding no merit in the Collector's contentions and emphasizing the legal necessity of the cattle head on the label. en-us Fri, 26 Jun 1998 00:00:00 +0530 Mon, 26 Sep 2011 10:45:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89291 The Tribunal upheld the lower appellate authority's decision to classify Albendazole Suspension under Tariff sub-heading 3003.20 instead of as a Patent or Proprietary medicine under Chapter sub-heading 3003.10. The presence of a cattle head on the label was deemed a legal requirement under the Drugs Act for animal-related products, and the Collector's argument for a different classification was considered speculative and not supported. The Tribunal dismissed the appeal, finding no merit in the Collector's contentions and emphasizing the legal necessity of the cattle head on the label. Case-Laws Central Excise Fri, 26 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89291