https://www.taxtmi.com/caselaws?id=83028 Lanolin Anhydrous, produced from purified wool grease and used as a base material in ointments and similar preparations, was analysed for tariff classification under Chapters 29, 30 and Heading 15.01. Because it was not shown to be a medicament with therapeutic value and was specifically described as a refined animal fat containing cholesterol esters of higher fatty acids, the classification discussion favoured Heading 15.01. The material was also treated as outside Chapter 30, which excludes goods falling under Heading 15.01, and Chapter 29 was rejected because the product was more specifically covered as an animal fat. en-us Wed, 22 Dec 1993 00:00:00 +0530 Sat, 09 Jul 2011 11:02:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83028 Lanolin Anhydrous, produced from purified wool grease and used as a base material in ointments and similar preparations, was analysed for tariff classification under Chapters 29, 30 and Heading 15.01. Because it was not shown to be a medicament with therapeutic value and was specifically described as a refined animal fat containing cholesterol esters of higher fatty acids, the classification discussion favoured Heading 15.01. The material was also treated as outside Chapter 30, which excludes goods falling under Heading 15.01, and Chapter 29 was rejected because the product was more specifically covered as an animal fat. Case-Laws Central Excise Wed, 22 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83028