https://www.taxtmi.com/caselaws?id=94609 Medicines packed with bought-out items in corrugated boxes for supply under the Integrated Child Development Scheme were held not to fall within the tariff entry for first-aid boxes and kits. The decisive point was that first aid refers to immediate emergency treatment, and first-aid kits ordinarily contain common emergency articles such as dressings, bandages, antiseptics and simple instruments. By contrast, the goods consisted of pharmacopoeial medicaments intended for treatment of specific ailments and generally requiring medical prescription or professional diagnosis. Mere packing with ancillary items did not alter their essential character, so classification had to follow the real nature and trade understanding of the goods. en-us Thu, 12 Mar 1998 00:00:00 +0530 Fri, 02 Dec 2011 14:45:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94609 Medicines packed with bought-out items in corrugated boxes for supply under the Integrated Child Development Scheme were held not to fall within the tariff entry for first-aid boxes and kits. The decisive point was that first aid refers to immediate emergency treatment, and first-aid kits ordinarily contain common emergency articles such as dressings, bandages, antiseptics and simple instruments. By contrast, the goods consisted of pharmacopoeial medicaments intended for treatment of specific ailments and generally requiring medical prescription or professional diagnosis. Mere packing with ancillary items did not alter their essential character, so classification had to follow the real nature and trade understanding of the goods. Case-Laws Central Excise Thu, 12 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94609