Classification of enzymes: bulk unmixed enzymes fall under the enzymes heading rather than as medicaments. Products sold in bulk and unmixed like papain, pancreatin and various amylases do not satisfy the chapter 30 note conditions for medicaments (compounded products or unmixed products presented in measured doses or retail/hospital packings). The HSN Explanatory Notes specifically list these enzymes under the enzymes heading; accordingly such enzymes should be classified under the enzymes heading of chapter 35 rather than as medicaments under chapter 30, and field formations and trade are to be advised.
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 enzymes: bulk unmixed enzymes fall under the enzymes heading rather than as medicaments.
Products sold in bulk and unmixed like papain, pancreatin and various amylases do not satisfy the chapter 30 note conditions for medicaments (compounded products or unmixed products presented in measured doses or retail/hospital packings). The HSN Explanatory Notes specifically list these enzymes under the enzymes heading; accordingly such enzymes should be classified under the enzymes heading of chapter 35 rather than as medicaments under chapter 30, and field formations and trade are to be advised.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
