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    <title>2003 (7) TMI 102 - CESTAT, MUMBAI</title>
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    <description>The Tribunal allowed the appeals, setting aside the Commissioner&#039;s order and upholding the classification claimed by the appellants based on the nature and intended use of the products. The products manufactured by Montage Chemical Ltd. and Bushal Labs for Merind Ltd. were classified differently by the Commissioner, resulting in penalties under Rule 209A. The Tribunal determined that the products should be classified based on their generic names rather than as patent or proprietary medicaments, and classified amprolium premix as a pre-mix for animal feeding under Heading 23.02.</description>
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      <title>2003 (7) TMI 102 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=51901</link>
      <description>The Tribunal allowed the appeals, setting aside the Commissioner&#039;s order and upholding the classification claimed by the appellants based on the nature and intended use of the products. The products manufactured by Montage Chemical Ltd. and Bushal Labs for Merind Ltd. were classified differently by the Commissioner, resulting in penalties under Rule 209A. The Tribunal determined that the products should be classified based on their generic names rather than as patent or proprietary medicaments, and classified amprolium premix as a pre-mix for animal feeding under Heading 23.02.</description>
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