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    <title>2004 (1) TMI 403 - CESTAT, MUMBAI</title>
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    <description>Becampicillin Hydrochloride was treated as classifiable under sub-heading 3003.11 because the tariff entry was read to include penicillin in pure form, its salts and derivatives intended for oral or parenteral use. On the evidence, including chemical analysis and medical literature, the product was found to be a penicillin derivative for oral administration, so the departmental exclusion was rejected. Classification was therefore accepted under the cited entry, and the dispute was resolved in favour of the assessee.</description>
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      <title>2004 (1) TMI 403 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=110457</link>
      <description>Becampicillin Hydrochloride was treated as classifiable under sub-heading 3003.11 because the tariff entry was read to include penicillin in pure form, its salts and derivatives intended for oral or parenteral use. On the evidence, including chemical analysis and medical literature, the product was found to be a penicillin derivative for oral administration, so the departmental exclusion was rejected. Classification was therefore accepted under the cited entry, and the dispute was resolved in favour of the assessee.</description>
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      <pubDate>Fri, 02 Jan 2004 00:00:00 +0530</pubDate>
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