Central Excise - Classification of 'Heparin injection' under sub-heading No. 3001.00 or 3003.10 or 3003.20 of the Schedule to the CETA, 1985, Clarification regarding
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Medicaments classification: Heparin injection treated as a medicament for tariff purposes, not a patent medicine, for excise. Heparin injection, prepared by dissolving Heparin Sodium into a preservative solution and supplied in unbranded vials, was examined and found to function as a medicament for prophylaxis and treatment of thromboembolic conditions; chapter notes exclude such medicaments from the chemical substance heading and the absence of identifying marks on the container means it does not qualify as a patent or proprietary medicine, supporting its classification under the tariff entry for medicaments.
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Medicaments classification: Heparin injection treated as a medicament for tariff purposes, not a patent medicine, for excise.
Heparin injection, prepared by dissolving Heparin Sodium into a preservative solution and supplied in unbranded vials, was examined and found to function as a medicament for prophylaxis and treatment of thromboembolic conditions; chapter notes exclude such medicaments from the chemical substance heading and the absence of identifying marks on the container means it does not qualify as a patent or proprietary medicine, supporting its classification under the tariff entry for medicaments.
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