Circulars

163/19/2021-GST: Pharmaceutical goods are classifiable under heading 3006

65/65/94-Cx: Isabgol Husk when mixed with other products and sold as a formulation claiming therapeutic and prophylactic values is classifiable under Chapter 30.

1/93-Cx.3: Prickly heat powder manufactured under the brand names of 'Nycil', 'Shower to Shower' and 'Johnsons' would be classifiable under headings 3004, 3304 and 3304 respectively.

25/91: Ayurvedic medicine is classifiable under Sub-heading 3003 30.

17/90-Cx: Heparin injection is classifiable as a medicament under sub-heading 3003 20 and not under sub-heading 3001 00 or 3003 10.

40/89: Sun-screen or sun-tan preparations sold under brand-names like 'melalite cream' are classifiable under heading 3304 and not under heading 3003.

13/89-Cx: Terpeneol BP/BPC in bulk form would be classifiable under heading 2906  (under heading 2902 during the period from 28-2-1986 to 9-2-1987). But when the same is suitable for therapeutic or prophylactic uses, put up in measured doses or in packings for retail sale or for use in hospitals, it would be classifiable under heading. 3003.

7/88-Cx: liquid Paraffin I.P. in bulk are classifiablle under sub-heading 2710 99 but when the same is put up in measured doses or in packings for retail sale or for use in hospitals, it would be appropriately are classifiable under heading 3003.