https://www.taxtmi.com/caselaws?id=3302 Liquid oxygen conforming to Indian Pharmacopoeia standards was treated as medicinal grade oxygen and classified under Heading 2804.11, because classification depends on the intrinsic nature and established standard of the goods rather than their ultimate end use. The Department had not conducted any contrary test to disprove compliance with that standard, and compression or repacking into cylinders did not alter the identity of the product. On that basis, the goods were held eligible for the benefit of Notification No. 7/2000-C.E. dated 1-3-2000, and not classifiable under Heading 2809.19. en-us Mon, 23 Jul 2007 00:00:00 +0530 Wed, 16 Apr 2008 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3302 Liquid oxygen conforming to Indian Pharmacopoeia standards was treated as medicinal grade oxygen and classified under Heading 2804.11, because classification depends on the intrinsic nature and established standard of the goods rather than their ultimate end use. The Department had not conducted any contrary test to disprove compliance with that standard, and compression or repacking into cylinders did not alter the identity of the product. On that basis, the goods were held eligible for the benefit of Notification No. 7/2000-C.E. dated 1-3-2000, and not classifiable under Heading 2809.19. Case-Laws Central Excise Mon, 23 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3302