https://www.taxtmi.com/caselaws?id=44907 The Court upheld the Trial Judge's order classifying 'Boroline' as a drug under Tariff Item 14E, rejecting the appellant's argument for a different classification post the Tariff Act of 1985. The Court determined 'Boroline' to be an antiseptic boric ointment with medicinal properties, not a cosmetic product, based on its chemical composition and usage. The acceptance of the appellate court's order did not preclude contesting the classification, and the Court found no grounds for reclassification. The appeal was dismissed, and any excess excise duty paid would be addressed under Section 11B of the Central Excises and Salt Act. en-us Thu, 05 Dec 1996 00:00:00 +0530 Tue, 06 Jul 2010 16:03:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44907 The Court upheld the Trial Judge's order classifying 'Boroline' as a drug under Tariff Item 14E, rejecting the appellant's argument for a different classification post the Tariff Act of 1985. The Court determined 'Boroline' to be an antiseptic boric ointment with medicinal properties, not a cosmetic product, based on its chemical composition and usage. The acceptance of the appellate court's order did not preclude contesting the classification, and the Court found no grounds for reclassification. The appeal was dismissed, and any excess excise duty paid would be addressed under Section 11B of the Central Excises and Salt Act. Case-Laws Central Excise Thu, 05 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44907