Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
The dominant issue was classification of a zinc oxide-based mixture containing silicones and other additives, intended for UV protection in sunscreen/cosmetic formulations, under Heading 2817 (zinc oxide) or Heading 3304 (cosmetic/skin-care preparations including sunscreen). It was held that Chapter 28 applies to separate chemically defined compounds and permits only limited additives for safety, preservation, or transport; the additional constituents were functional ingredients added for specific cosmetic use, taking the product outside Heading 2817. Applying Chapter Note 3 to Chapter 33, HSN guidance, and GRI 1, the preparation was covered by the specific inclusion of sunscreen/skin-care preparations under Heading 3304 and was classified under CTI 33049990. - AAR
The dominant issue was classification of a zinc oxide-based mixture containing silicones and other additives, intended for UV protection in sunscreen/cosmetic formulations, under Heading 2817 (zinc oxide) or Heading 3304 (cosmetic/skin-care preparations including sunscreen). It was held that Chapter 28 applies to separate chemically defined compounds and permits only limited additives for safety, preservation, or transport; the additional constituents were functional ingredients added for specific cosmetic use, taking the product outside Heading 2817. Applying Chapter Note 3 to Chapter 33, HSN guidance, and GRI 1, the preparation was covered by the specific inclusion of sunscreen/skin-care preparations under Heading 3304 and was classified under CTI 33049990. - AAR
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4826 
Join Channel 
