https://www.taxtmi.com/caselaws?id=174315 Imported acne products were classified by reference to whether their therapeutic effect was primary or merely subsidiary to a cosmetic function. The revitalizing toner, being a cleansing preparation without an active medicinal ingredient, remained under Heading 3304, while the renewing cleanser, repairing lotion and refining mask, containing Benzoyl Peroxide or Sulphur in substantial concentration and supported by drug-style labelling and documentation, fell under Heading 3004. For customs valuation, imported non-scheduled formulations required retail sale price declaration, so additional duty had to be computed on MRP-based value with the applicable abatement, including goods later packed into kits after import. en-us Fri, 18 Sep 2009 00:00:00 +0530 Thu, 22 Oct 2015 19:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174315 Imported acne products were classified by reference to whether their therapeutic effect was primary or merely subsidiary to a cosmetic function. The revitalizing toner, being a cleansing preparation without an active medicinal ingredient, remained under Heading 3304, while the renewing cleanser, repairing lotion and refining mask, containing Benzoyl Peroxide or Sulphur in substantial concentration and supported by drug-style labelling and documentation, fell under Heading 3004. For customs valuation, imported non-scheduled formulations required retail sale price declaration, so additional duty had to be computed on MRP-based value with the applicable abatement, including goods later packed into kits after import. Case-Laws Customs Fri, 18 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174315