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    <title>2001 (10) TMI 129 - CEGAT, MUMBAI</title>
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    <description>The Tribunal concluded that prednisolone tablets of 10 mg and 20 mg strength should be classified under heading 3003.20 as a medicament, overturning the initial classification under sub-heading 10 of heading 30.03 as a patent or proprietary medicament. The Tribunal found that the presence of the manufacturer&#039;s name alone on the tablets was insufficient to establish a relationship between the medicine and the manufacturer, ultimately allowing the appeals and setting aside the impugned order without addressing the extended period invoked in the show cause notice.</description>
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      <link>https://www.taxtmi.com/caselaws?id=50805</link>
      <description>The Tribunal concluded that prednisolone tablets of 10 mg and 20 mg strength should be classified under heading 3003.20 as a medicament, overturning the initial classification under sub-heading 10 of heading 30.03 as a patent or proprietary medicament. The Tribunal found that the presence of the manufacturer&#039;s name alone on the tablets was insufficient to establish a relationship between the medicine and the manufacturer, ultimately allowing the appeals and setting aside the impugned order without addressing the extended period invoked in the show cause notice.</description>
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