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Noscapine B.P. and Papaverine S.R. classified under Heading 2939.1900, subject to Central Excise duty despite opium origin.

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....Classificattion of Noscapine B.P. and Papavarine S.R - Although, they are generated from the opium, but do not contain opium - to be classified by under Chapter Heading No. 2939.1900 and are liable to payment of duty of Central Excise. - AT....