https://www.taxtmi.com/caselaws?id=41479 The court ruled in favor of the petitioners, classifying "Analgin Injections" under Tariff Item 68 based on the interpretation of the U.S.S.R. pharmacopoeia. The court held that Monograph 57 encompassed Analgin in injection form, rejecting the Government's contention under Tariff Item 14-E. Emphasizing the broad interpretation of pharmacological actions and favoring the assessee in case of doubt, the court deemed the revisional order erroneous. Consequently, the petition was allowed, setting aside the Government's order and reinstating the Appellate Collector's decision. No costs were awarded. en-us Wed, 07 Dec 1983 00:00:00 +0530 Thu, 03 Jun 2010 16:34:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41479 The court ruled in favor of the petitioners, classifying "Analgin Injections" under Tariff Item 68 based on the interpretation of the U.S.S.R. pharmacopoeia. The court held that Monograph 57 encompassed Analgin in injection form, rejecting the Government's contention under Tariff Item 14-E. Emphasizing the broad interpretation of pharmacological actions and favoring the assessee in case of doubt, the court deemed the revisional order erroneous. Consequently, the petition was allowed, setting aside the Government's order and reinstating the Appellate Collector's decision. No costs were awarded. Case-Laws Central Excise Wed, 07 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41479