https://www.taxtmi.com/caselaws?id=187700 The Tribunal dismissed the appeal regarding the classification of Povidone Iodine, determining it as a polymer under Chapter 39 due to its complex nature and lack of a distinct chemical formula. Consequently, Povidone Iodine was deemed ineligible for classification under Chapter 29 as a pharmaceutical drug or for the benefits of Notification No. 77/86-Cus, which specifically applied to chemicals falling under Chapter 29. The Tribunal upheld the original classification, emphasizing the polymer characteristics of Povidone Iodine and rejecting the appellants' arguments based on its medicinal uses and industry recognition. en-us Fri, 08 Feb 1991 00:00:00 +0530 Thu, 03 Nov 2016 11:34:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187700 The Tribunal dismissed the appeal regarding the classification of Povidone Iodine, determining it as a polymer under Chapter 39 due to its complex nature and lack of a distinct chemical formula. Consequently, Povidone Iodine was deemed ineligible for classification under Chapter 29 as a pharmaceutical drug or for the benefits of Notification No. 77/86-Cus, which specifically applied to chemicals falling under Chapter 29. The Tribunal upheld the original classification, emphasizing the polymer characteristics of Povidone Iodine and rejecting the appellants' arguments based on its medicinal uses and industry recognition. Case-Laws Customs Fri, 08 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187700