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    <title>1999 (5) TMI 259 - CEGAT, MADRAS</title>
    <link>https://www.taxtmi.com/caselaws?id=92111</link>
    <description>Mulmin drops and capsules containing vitamins together with ingredients such as zinc sulphate and ferrous gluconate were held to be compounded preparations with separate pharmaceutical functions, intended for therapeutic or prophylactic use. On that basis, and applying the Chapter Notes, pharmacopoeial entries and prior reasoning on similar formulations, the products were treated as falling within the scope of medicaments under Chapter 30 rather than as a mere vitamin intermixture under Chapter 29. The classification under Chapter Heading 3003.10 was therefore affirmed and the revenue challenge failed.</description>
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    <pubDate>Fri, 21 May 1999 00:00:00 +0530</pubDate>
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      <title>1999 (5) TMI 259 - CEGAT, MADRAS</title>
      <link>https://www.taxtmi.com/caselaws?id=92111</link>
      <description>Mulmin drops and capsules containing vitamins together with ingredients such as zinc sulphate and ferrous gluconate were held to be compounded preparations with separate pharmaceutical functions, intended for therapeutic or prophylactic use. On that basis, and applying the Chapter Notes, pharmacopoeial entries and prior reasoning on similar formulations, the products were treated as falling within the scope of medicaments under Chapter 30 rather than as a mere vitamin intermixture under Chapter 29. The classification under Chapter Heading 3003.10 was therefore affirmed and the revenue challenge failed.</description>
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      <pubDate>Fri, 21 May 1999 00:00:00 +0530</pubDate>
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