Case Laws

2016(10)LCX0157: Quest International India Ltd :Butter flavouring is classifiable under sub-heading 2106 90 60 and not under heading 3302.


2011(07)LCX0233: Global Impex : Shaheen Misri-Tooth Powder, classified under heading  3306

 

2008(09)LCX0036: Precise Laboratories Pvt Ltd : 'Dant Mukta' is classifiable under sub-heading 3306 10.

 

2007(08)LCX0086:N. Ranga Rao & Sons: wood sticks  covered with charcoal and other substances and not impregnated with such substances emanating mild pleasant odour on burning are classifiable  under sub-heading 3307 41 00. 


2003(01)LCX0014: Alpine Industries: ‘Lip salve’ is classifiable as a skin care cream under heading 3304.  

 

2001(08)LCX0132: Shree Baidyanath Ayurved: Tooth powder is classifiable under heading 3306.

 

2001(04)LCX0225: Peshawar Soap & Chemical Works: Shampoo is not classifiable under heading 3305.

2000(11)LCX0001: Ambasamudram Sarvodhaya Sangh: Jawadu powder & Perfumes and Toilet water is classifiable under heading 3303.

2000(10)LCX0195: Britco Foods Company Ltd.: Non-alcoholic beverage is classifiable under heading 3302.


 1998(11)LCX0108: Icpa Health Products (P) Ltd.: Denture cleanser is classifiable under heading 3306. 

1998(01)LCX0100: S.H. Kelker & co.:  Perfumery- abbalide is classifiable as a Mixture of odoriferous  are classifiable  under heading 3302.

1996(06)LCX0018: Shiv Ratan Sahu Devi Prasad: Gul is classifiable under sub-heading 3306 00.

1995(03)LCX0020: Espi Industries And Chemicals Pvt. Ltd.: Cream which includes composition of Oil of Olay is a barrier cream  are classifiable under heading 3304.

1993(10)LCX0088: Bpl Pharmaceuticals Pvt. Ltd.: Selsun is classifiable as a cosmetic under sub-heading 3305 90.

Advance Rulings

2018(10)LCX0065(AAR): Ginni Filaments Ltd.: Wet Baby Wipes, Wet Face Wipes, Bed and Bath Towels and Shampoo Towels are classifiable under 3307 or 3401 depending upon their constituents. If these products are impregnated with perfumes or cosmetics, the same would fall under HS code 3307 and if they are coated with soap or detergent, then it would fall under HS code 3401.

2021(11)LCX0041(AAR): Xtracare Products Private Limited: Baby wipes classifiable under 3307 taxable @ 18%.

2023(08)LCX0103(AAR): Indranil Chatterjee: JAC OLIVOL BODY OIL is classifiable under 3304