https://www.taxtmi.com/caselaws?id=41302 Homeopathic injections administered by parenteral route were held not to qualify as homeopathic medicines for exemption under Tariff Item 14E because the manufacturer failed to prove conformity with the prescribed pharmacopoeial standards, and the relevant rules excluded parenteral administration from that category. The exemption was therefore unavailable and duty was payable from 19 March 1966 onwards. The plea that earlier departmental clearance created estoppel also failed, since estoppel cannot override a taxing statute or defeat a statutory levy. en-us Tue, 31 Aug 1982 00:00:00 +0530 Tue, 01 Jun 2010 18:31:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41302 Homeopathic injections administered by parenteral route were held not to qualify as homeopathic medicines for exemption under Tariff Item 14E because the manufacturer failed to prove conformity with the prescribed pharmacopoeial standards, and the relevant rules excluded parenteral administration from that category. The exemption was therefore unavailable and duty was payable from 19 March 1966 onwards. The plea that earlier departmental clearance created estoppel also failed, since estoppel cannot override a taxing statute or defeat a statutory levy. Case-Laws Central Excise Tue, 31 Aug 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41302