Classification of sun screen preparations: products like melalite cream treated as cosmetic sun screen, not medicament, for tariff purposes. Sun screen and sun tan preparations sold under brand names like 'melalite cream' are classifiable as sun screen/sun tan preparations under heading 33.04, not as medicaments under heading 30.03, based on HSN Explanatory Notes and chemical analysis showing absence of therapeutic properties; the Board directed notification to field formations and finalisation of pending assessments on this basis.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of sun screen preparations: products like melalite cream treated as cosmetic sun screen, not medicament, for tariff purposes.
Sun screen and sun tan preparations sold under brand names like 'melalite cream' are classifiable as sun screen/sun tan preparations under heading 33.04, not as medicaments under heading 30.03, based on HSN Explanatory Notes and chemical analysis showing absence of therapeutic properties; the Board directed notification to field formations and finalisation of pending assessments on this basis.
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