Tribunal Appeal No. 901/2007. (Extract in Part)
Description: Tribunal Appeal No.901/2007.
Tuesday, The 15th Day of March, 2011
Appellants: M/s Specific Laboratories (p) Ltd., Secunderabad.
Respondent: The State of Andhra Pradesh
In a Judgment it was held that without reference to H.S.N. Codes, the authorities have to see as to whether they can be classified as drugs or not.
Source: Trade and Taxes volume no 18. Part no.1 April 2011. Page no.156.
Comments: Classification of goods as drugs does not depends upon HSN codes
