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    <title>1999 (9) TMI 181 - CEGAT, MUMBAI</title>
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    <description>Goods claimed as medicaments were treated, on a prima facie basis, as falling outside cosmetic or oral and dental hygiene preparations because the products contained ingredients with medicinal properties and were supported by literature indicating medical use. The Tribunal found that the departmental material did not displace the classification claim at the interim stage, and that final classification required adjudication by the proper authority rather than reliance on a chemist&#039;s report alone. On that basis, waiver of pre-deposit was granted and recovery was stayed.</description>
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