https://www.taxtmi.com/caselaws?id=357074 Basic hormones used in the manufacture of chemical contraceptive preparations were held classifiable under Heading 2937 2300 because Heading 3006 6010 applies to chemical contraceptive preparations based on hormones or other products of Heading 2937. The tariff distinction turned on the goods being basic hormones, not a prepared contraceptive product capable of human consumption, so Heading 3006 was treated as covering only a preparation one step removed from the hormone itself. Classification under Heading 2937 2300 was therefore upheld in favour of Revenue. en-us Wed, 31 Jan 2018 00:00:00 +0530 Mon, 04 Mar 2019 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357074 Basic hormones used in the manufacture of chemical contraceptive preparations were held classifiable under Heading 2937 2300 because Heading 3006 6010 applies to chemical contraceptive preparations based on hormones or other products of Heading 2937. The tariff distinction turned on the goods being basic hormones, not a prepared contraceptive product capable of human consumption, so Heading 3006 was treated as covering only a preparation one step removed from the hormone itself. Classification under Heading 2937 2300 was therefore upheld in favour of Revenue. Case-Laws Customs Wed, 31 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357074