https://www.taxtmi.com/caselaws?id=115497 Classification of the medicaments was left unresolved because the goods had already suffered duty and the clearances were made for export or otherwise, with Modvat credit on inputs and rebate on exports already available. On these admitted facts, the duty structure was treated as revenue neutral, so the classification dispute did not require determination for disposal of the appeals. The operative point is that the appeals were allowed on the basis of revenue neutrality, while the tariff classification issue itself remained undecided. en-us Tue, 28 Jun 2005 00:00:00 +0530 Wed, 30 May 2012 13:57:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115497 Classification of the medicaments was left unresolved because the goods had already suffered duty and the clearances were made for export or otherwise, with Modvat credit on inputs and rebate on exports already available. On these admitted facts, the duty structure was treated as revenue neutral, so the classification dispute did not require determination for disposal of the appeals. The operative point is that the appeals were allowed on the basis of revenue neutrality, while the tariff classification issue itself remained undecided. Case-Laws Central Excise Tue, 28 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115497