https://www.taxtmi.com/highlights?id=58689 Classification of goods - rate of tax - alcohol based hand santizer - applying this test of common parlance and the fact that the impugned product does not have any therapeutic or prophylactic properties, we hold that the alcohol-based hand sanitizer cannot be classified as a medicament under Chapter Heading 3004 as claimed by the Appellant - Order of AAR sustained - AAAR en-us Wed, 07 Jul 2021 16:55:49 +0530 Wed, 07 Jul 2021 16:55:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58689 Classification of goods - rate of tax - alcohol based hand santizer - applying this test of common parlance and the fact that the impugned product does not have any therapeutic or prophylactic properties, we hold that the alcohol-based hand sanitizer cannot be classified as a medicament under Chapter Heading 3004 as claimed by the Appellant - Order of AAR sustained - AAAR Highlights GST Wed, 07 Jul 2021 16:55:49 +0530 https://www.taxtmi.com/highlights?id=58689