Terpeneol classification: bulk treated as cyclic alcohol; therapeutically packaged, measured-dose products qualify as medicament. Terpeneol is classifiable as a cyclic alcohol under heading No. 29.06 (previously No. 29.02) in its bulk/commercial form. It will be classifiable under heading No. 30.03 as a medicament only when it is suitable for therapeutic or prophylactic use and is an unmixed product put up in measured doses or in packings for retail sale or for use in hospitals. Field formations are to apply these principles and finalise pending assessments.
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.
Terpeneol classification: bulk treated as cyclic alcohol; therapeutically packaged, measured-dose products qualify as medicament.
Terpeneol is classifiable as a cyclic alcohol under heading No. 29.06 (previously No. 29.02) in its bulk/commercial form. It will be classifiable under heading No. 30.03 as a medicament only when it is suitable for therapeutic or prophylactic use and is an unmixed product put up in measured doses or in packings for retail sale or for use in hospitals. Field formations are to apply these principles and finalise pending assessments.
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