https://www.taxtmi.com/caselaws?id=357074 The Tribunal ruled that the imported goods, Hormones Levonorgestrel and Ethinyl Estradiol, should be classified under Heading 2937 2300 as basic hormones, not under Heading 3006 6010 as chemical contraceptive preparations. The decision was based on the finding that the goods were used as ingredients for manufacturing chemical contraceptive preparations, aligning them with the description under Heading 2937 2300 for basic hormones. The Tribunal emphasized that classifying the goods under Heading 3006 6010 would conflict with the intended interpretation of the Customs Tariff. Therefore, the appeal was dismissed, and the classification under Heading 2937 2300 was confirmed. 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 The Tribunal ruled that the imported goods, Hormones Levonorgestrel and Ethinyl Estradiol, should be classified under Heading 2937 2300 as basic hormones, not under Heading 3006 6010 as chemical contraceptive preparations. The decision was based on the finding that the goods were used as ingredients for manufacturing chemical contraceptive preparations, aligning them with the description under Heading 2937 2300 for basic hormones. The Tribunal emphasized that classifying the goods under Heading 3006 6010 would conflict with the intended interpretation of the Customs Tariff. Therefore, the appeal was dismissed, and the classification under Heading 2937 2300 was confirmed. Case-Laws Customs Wed, 31 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357074