Classification of Terpeneol as cyclic alcohol: bulk supplies fall under the chemical heading, packaged therapeutic doses qualify as medicament. Terpeneol BP/BPC is generally classifiable as a cyclic alcohol under the chemical tariff heading when in bulk or commercial form; it is classifiable as a medicament only if it is an unmixed product suitable for therapeutic or prophylactic use and put up in measured doses or packings for retail sale or hospital use. Field formations and trade are to be advised and pending assessments finalised 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 Terpeneol as cyclic alcohol: bulk supplies fall under the chemical heading, packaged therapeutic doses qualify as medicament.
Terpeneol BP/BPC is generally classifiable as a cyclic alcohol under the chemical tariff heading when in bulk or commercial form; it is classifiable as a medicament only if it is an unmixed product suitable for therapeutic or prophylactic use and put up in measured doses or packings for retail sale or hospital use. Field formations and trade are to be advised and pending assessments finalised on this basis.
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