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    <title>2005 (8) TMI 506 - CESTAT, MUMBAI</title>
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    <description>The Tribunal allowed the appeal, overturning the Commissioner (Appeals)&#039;s decision to classify &#039;Magnical Tablets&#039; as an edible preparation under sub-heading 2108.99. The Tribunal emphasized the tablets&#039; therapeutic qualities, supported by medical certificates, and their use as a medicine prescribed by practitioners. Relying on legal interpretations and a Supreme Court precedent, the Tribunal concluded that the tablets should be classified as P&amp;amp;P medicine under chapter sub-heading 3003.10, rejecting the argument for their classification as an edible preparation.</description>
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    <pubDate>Thu, 11 Aug 2005 00:00:00 +0530</pubDate>
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      <title>2005 (8) TMI 506 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=116570</link>
      <description>The Tribunal allowed the appeal, overturning the Commissioner (Appeals)&#039;s decision to classify &#039;Magnical Tablets&#039; as an edible preparation under sub-heading 2108.99. The Tribunal emphasized the tablets&#039; therapeutic qualities, supported by medical certificates, and their use as a medicine prescribed by practitioners. Relying on legal interpretations and a Supreme Court precedent, the Tribunal concluded that the tablets should be classified as P&amp;amp;P medicine under chapter sub-heading 3003.10, rejecting the argument for their classification as an edible preparation.</description>
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      <pubDate>Thu, 11 Aug 2005 00:00:00 +0530</pubDate>
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