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2008 (2) TMI 211 - CESTAT, MUMBAI‘Norash Cream’ is curative in nature for napkin rash and diaper rash for babies – this cream has medicinal properties so it is covered by P&P medicine so falls under CET SH 3003.10, not 3304.00 - “Zerolac C and Enterall” (infant food) classifiable under SH 1901.11 & 2108.99 respectively - Trophox and Threptin Micromix, both product contain protein & consumed after mixing in boiling water or milk, so classifiable under SH 2108.99, not under SH 1901.99 – revenue appeal dismissed
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