Case Laws

2022(08)LCX0066: SMA Trading Company : Axe Brand Universal Oil is classifiable under CTH 30049011.

2013(01)LCX0062: Hemand Surgical Indus. Ltd.: Microporous Surgical tapes are classifiable  under sub-heading 3005 90 60.

2009(09)LCX0329:  Guthy Renker Marketing Pvt. Ltd.: Repairing Lotion & Renewing Cleanser is classifiable under sub-heading 3004 90 99.

2009(09)LCX0329 : Guthy Renker Marketing Pvt. Ltd.: Proactiv Refining mask containing 6% sulphur as active ingredient is classifiable under sub-heading 3004 90 99.
 

2006(01)LCX0061: Babul Technologies Pvt. Ltd.: Wound closure strips are classifiable under sub-heading 3006 10.

2005(04)LCX0077: C. Natwarlal & Co: C Tanble tents (Laminaria tents) used as contraceptives is classifiable under sub-heading 3006 10.

2002(12)LCX0032: Tampcol: 'Tampcol Herbal Hair Tonic'  is a Siddha medicament , classifiable under sub-heading 3003 30.

2002(11)LCX0149: Softsule Pvt. Ltd.: Vitamins either single or in combination in capsule packed for retail consumption classifiable under heading 3003.

2000(08)LCX0138: Bakson Homoeo Pharmacy (P) Ltd.: Sunny Arnica Hair Oil is classifiable under sub-heading 3003 30.

2000(05)LCX0031: Pandit D.P. Sharma: Himtaj oil is classifiable under sub-heading 3003 30.

2000(01)LCX0220:Dr. Sabharwal Bulk Drug Ltd.: Polyester casting tape is classifiable under Sub-heading 3005 90.

1999(11)LCX0223: Amazon Drugs (P) Ltd.: Glow up tonic is classifiable under sub-heading 3003 10.

1999(08)LCX0284: Ram Krishna Vidyut: 'Mahabhringaraj Hair Oil' is classifiable under sub-heading 3003 30 and not under 3305.

1999(08)LCX0175: Camphor & Allied Products Ltd.: Thymol Crystal I.P., Terpineol BP, Terpine Hydrate classifiable under sub-heading 3003 30. 

1998(09)LCX0159:Johnsons & johnsons Ltd: Deltalite Casting Tape is classifiable under  sub-heading 3005 10  as adhesive dressing.

1998(03)LCX0268: Eupharma Laboratories Ltd.: Pharmacopoeial medicaments  are classifiable under sub-heading 3003 20.

1996(10)LCX0132: Inter care Ltd: Pregcolor is  an agglutinating sera is  classifiable under sub-heading 3002 10.

1996(09)LCX0172: Johnson And Johnson Ltd.: Needled Suture is classifiable under sub-heading 3005 90.

1996(04)LCX0009: Eupharma Laboratories: Sulphacetamide Eye Drops B.P.L. 20%  is classifiable under sub-heading 3003 19.

1996(01)LCX0108: Indian Health Pharmaceuticals Ltd.: Tetracycline capsules are classifiable under sub-heading 3003 20.

1995(05)LCX0135: B.P.L. Pharmaceuticals Ltd.: Selsun is classifiable under sub-heading 3003 19.

1993(08)LCX0028: Frezco Corporation: Calamine IP and BP is classifiable under sub-heading 3003 30.

1990(07)LCX0086: Fine Chem Laboratories: Liver Extract drugs are classifiable under heading 3001.

1989(12)LCX0064: Pharmasia (P) Ltd.: Anti-lice treatment (Mediker) is classifiable under heading 3003.

Advance Rulings

2019(11)LCX0119(AAR): Newtramax Healthcare: Protein Powder with Vitamins and Minerals fall under the drugs category under HSN 3004.

2021(03)LCX0291(AAAR): Novozymes South Asia Pvt. Ltd.: Rhyzomyx and Rhyzomyco classifiable under 30029030 taxable @ 12% vide Entry 61 of Schedule II of N/N 1/2017-CT(R)