https://www.taxtmi.com/caselaws?id=80846 Menthol crystals described as USP/BP medical grade and used in cough drops, inhalers, ointments and lozenges were classifiable for basic customs duty as pharmaceutical chemicals, because their pharmacopeal and therapeutic character prevailed over any incidental aromatic use. For countervailing duty, the goods fell under the specific excise tariff item for menthol, and that specific entry prevailed over the residuary item; they therefore could not claim exemption meant for residuary goods. The classification was accepted for basic customs duty but denied for countervailing duty relief. en-us Fri, 07 Sep 1990 00:00:00 +0530 Mon, 20 Jun 2011 16:56:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80846 Menthol crystals described as USP/BP medical grade and used in cough drops, inhalers, ointments and lozenges were classifiable for basic customs duty as pharmaceutical chemicals, because their pharmacopeal and therapeutic character prevailed over any incidental aromatic use. For countervailing duty, the goods fell under the specific excise tariff item for menthol, and that specific entry prevailed over the residuary item; they therefore could not claim exemption meant for residuary goods. The classification was accepted for basic customs duty but denied for countervailing duty relief. Case-Laws Customs Fri, 07 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80846