https://www.taxtmi.com/caselaws?id=365300 Skin-care preparations were classified by reference to their declared composition, labels, intended use, and the tariff entries read with the interpretation rules and the statutory meaning of cosmetic. Preparations primarily meant for cleansing, beautifying, moisturizing, toning, protecting, or improving skin appearance were treated as cosmetics under Chapters 33 and 34, because the specific cosmetic description prevailed over a general claim to medicament classification. Products such as talcum powders, face powders, body lotions, skin preparations, and sunscreen preparations were therefore held outside Chapter 30. The authority also recognised that advance ruling can extend to supplies proposed to be undertaken, including products not yet manufactured. en-us Wed, 01 Aug 2018 00:00:00 +0530 Wed, 26 Feb 2025 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365300 Skin-care preparations were classified by reference to their declared composition, labels, intended use, and the tariff entries read with the interpretation rules and the statutory meaning of cosmetic. Preparations primarily meant for cleansing, beautifying, moisturizing, toning, protecting, or improving skin appearance were treated as cosmetics under Chapters 33 and 34, because the specific cosmetic description prevailed over a general claim to medicament classification. Products such as talcum powders, face powders, body lotions, skin preparations, and sunscreen preparations were therefore held outside Chapter 30. The authority also recognised that advance ruling can extend to supplies proposed to be undertaken, including products not yet manufactured. Case-Laws GST Wed, 01 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365300