Classification of liquid paraffin: bulk treated as mineral oil tariff, packaged doses classified with medicaments for sale or hospital use. Liquid Paraffin I.P. in bulk is not a single well defined chemical compound and is to be classified under mineral oil tariff headings, whereas when presented in measured doses or in packings for retail sale or for hospital use it is to be classified with medicaments and related preparations; these guidelines are endorsed for application and for finalisation of 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.
Classification of liquid paraffin: bulk treated as mineral oil tariff, packaged doses classified with medicaments for sale or hospital use.
Liquid Paraffin I.P. in bulk is not a single well defined chemical compound and is to be classified under mineral oil tariff headings, whereas when presented in measured doses or in packings for retail sale or for hospital use it is to be classified with medicaments and related preparations; these guidelines are endorsed for application and for finalisation of pending assessments.
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