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of <h1>Clarification on Exemption for Cotton Wool, Gauze, and Bandages Under Sub-heading 3004.00; Branding Doesn't Disqualify.</h1> The circular addresses whether products like Absorbent Cotton Wool I.P., gauge, and bandages, classified under sub-heading No. 3004.00, qualify for benefits under notification No. 185/87-CE dated 17-7-1987. The Board clarifies that the presence of a manufacturer's name and drug license number on product labels, a statutory requirement, should not disqualify these products from exemption. The definition of 'brand name' in the notification aligns with Chapter 30's definition, suggesting that the exemption remains applicable. Trade interests should be informed, and pending assessments resolved per this interpretation.
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