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    <title>2004 (7) TMI 445 - CESTAT, BANGALORE</title>
    <link>https://www.taxtmi.com/caselaws?id=112348</link>
    <description>The Tribunal ruled in favor of the appellants, classifying items Iteol-3 and New Iteol-3 under Chapter Heading 3003.10 as medicaments rather than under 3808.90 as disinfectants for plants. The items, used for antiseptic purposes in disinfecting surgeons&#039; hands, instruments, and sick rooms, were deemed to meet medicament standards and not intended for plant use like insecticides. The Tribunal found the items should be categorized as medicaments based on their therapeutic properties, overturning the previous classification and allowing the appeal with any necessary relief.</description>
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    <pubDate>Wed, 14 Jul 2004 00:00:00 +0530</pubDate>
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      <title>2004 (7) TMI 445 - CESTAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=112348</link>
      <description>The Tribunal ruled in favor of the appellants, classifying items Iteol-3 and New Iteol-3 under Chapter Heading 3003.10 as medicaments rather than under 3808.90 as disinfectants for plants. The items, used for antiseptic purposes in disinfecting surgeons&#039; hands, instruments, and sick rooms, were deemed to meet medicament standards and not intended for plant use like insecticides. The Tribunal found the items should be categorized as medicaments based on their therapeutic properties, overturning the previous classification and allowing the appeal with any necessary relief.</description>
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      <pubDate>Wed, 14 Jul 2004 00:00:00 +0530</pubDate>
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