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2001 (6) TMI 88 - AT - Central ExciseExtract: .......icine or drug. Similarly 1997 (95) E.L.T. 14, 2000 (116) E.L.T. 505 (T) 2000 (38) R.L.T. 158 (Tribunal) is also on the point of classification. 8.In view of the above, we find that the product in question Gulkand is classifiable under the heading 2001 and not under the heading 3003. We order accordingly and appeal filed by the Revenue is dismissed.
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