https://www.taxtmi.com/caselaws?id=74823 Imported Hirudoid substance containing heparinoid was classified by essential character as a standardised extract of animal origin prepared for specific therapeutic use. The small proportion of heparinoid did not convert it into a natural high polymer under Heading 39.01/06. Heading 30.01 was treated as the more specific and apt entry because it covers organo-therapeutic extracts and other animal substances prepared for therapeutic or prophylactic use. The explanatory notes to the Brussels Tariff Nomenclature were treated as guides only and could not override the tariff entries. Classification under Heading 30.01 was upheld and the contrary classification was set aside. en-us Thu, 20 Sep 1984 00:00:00 +0530 Sat, 11 Jun 2011 12:43:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74823 Imported Hirudoid substance containing heparinoid was classified by essential character as a standardised extract of animal origin prepared for specific therapeutic use. The small proportion of heparinoid did not convert it into a natural high polymer under Heading 39.01/06. Heading 30.01 was treated as the more specific and apt entry because it covers organo-therapeutic extracts and other animal substances prepared for therapeutic or prophylactic use. The explanatory notes to the Brussels Tariff Nomenclature were treated as guides only and could not override the tariff entries. Classification under Heading 30.01 was upheld and the contrary classification was set aside. Case-Laws Customs Thu, 20 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74823