https://www.taxtmi.com/caselaws?id=81293 Gallic Acid NF, being a pharmacopoeial product with therapeutic value as an astringent, was treated as a pharmaceutical chemical capable of classification under Heading 29.01/45(13) when used solely or predominantly as a drug. The presence of other non-medicinal uses in reference works did not, by itself, disqualify the goods from the tariff entry or from Notification No. 234/82-Cus., because classification turned on the nature and use of the imported pharmaceutical-grade product. The discussion also notes that Rule 3(a) applied as the more specific rule, supporting the classification approach adopted in preference to the contrary view. en-us Fri, 11 Jan 1991 00:00:00 +0530 Thu, 23 Jun 2011 16:32:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81293 Gallic Acid NF, being a pharmacopoeial product with therapeutic value as an astringent, was treated as a pharmaceutical chemical capable of classification under Heading 29.01/45(13) when used solely or predominantly as a drug. The presence of other non-medicinal uses in reference works did not, by itself, disqualify the goods from the tariff entry or from Notification No. 234/82-Cus., because classification turned on the nature and use of the imported pharmaceutical-grade product. The discussion also notes that Rule 3(a) applied as the more specific rule, supporting the classification approach adopted in preference to the contrary view. Case-Laws Customs Fri, 11 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81293