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2001 (8) TMI 841 - CEGAT, MUMBAIExtract: ....... but only a sort of food supplement. Having regard to the language of the rival heading and the fact that the item is only sold under prescription, prima facie, it is a prophylactic and therefore Heading 30.03, prima facie, appears more appropriate and therefore we waive deposit of the duty and penalty, and stay recovery thereof pending the appeal.
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