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    <title>Central Excise - Classification of Liquid Paraffin I.P. - Regarding</title>
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    <description>Liquid Paraffin I.P. in bulk is not a single well defined chemical compound and is to be classified under mineral oil tariff headings, whereas when presented in measured doses or in packings for retail sale or for hospital use it is to be classified with medicaments and related preparations; these guidelines are endorsed for application and for finalisation of pending assessments.</description>
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      <description>Liquid Paraffin I.P. in bulk is not a single well defined chemical compound and is to be classified under mineral oil tariff headings, whereas when presented in measured doses or in packings for retail sale or for hospital use it is to be classified with medicaments and related preparations; these guidelines are endorsed for application and for finalisation of pending assessments.</description>
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