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    <title>2003 (5) TMI 334 - CESTAT, CHENNAI</title>
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    <description>Preparations with medicinal or therapeutic character are classifiable as medicaments under tariff heading 3003.10, not as mere pro-vitamin or vitamin products under heading 2936.00. Applying the ingredients and earlier Tribunal rulings on similar formulations, CESTAT held that Becozinc and Optisulin had medicinal characteristics and fell within the medicament entry. The competing vitamin classification was rejected because the products were not shown to be simple vitamin preparations. Revenue&#039;s challenge to the classification therefore failed, and the assessee&#039;s classification was maintained.</description>
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    <pubDate>Thu, 29 May 2003 00:00:00 +0530</pubDate>
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      <title>2003 (5) TMI 334 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=107718</link>
      <description>Preparations with medicinal or therapeutic character are classifiable as medicaments under tariff heading 3003.10, not as mere pro-vitamin or vitamin products under heading 2936.00. Applying the ingredients and earlier Tribunal rulings on similar formulations, CESTAT held that Becozinc and Optisulin had medicinal characteristics and fell within the medicament entry. The competing vitamin classification was rejected because the products were not shown to be simple vitamin preparations. Revenue&#039;s challenge to the classification therefore failed, and the assessee&#039;s classification was maintained.</description>
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      <pubDate>Thu, 29 May 2003 00:00:00 +0530</pubDate>
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