https://www.taxtmi.com/caselaws?id=755465 A technical tariff dispute concerned whether Suncros UVA Lotion/Gel/Hyclean Cream fell under medicaments in Chapter 3004 or cosmetics in Chapter 3304. Product literature, ingredient composition, prescription-only labeling, and sale under medical supervision were treated as indicators of medicament classification, while the classification issue was remanded for reconsideration because it should be decided on proper technical material and expert evaluation rather than assumption. On limitation, the dispute involved competing tariff entries and the assessee had disclosed the product in returns; in the absence of suppression or intent to evade duty, the extended period could not be invoked, and the demand for that period was set aside. en-us Thu, 11 Jul 2024 00:00:00 +0530 Sat, 13 Jul 2024 08:18:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755465 A technical tariff dispute concerned whether Suncros UVA Lotion/Gel/Hyclean Cream fell under medicaments in Chapter 3004 or cosmetics in Chapter 3304. Product literature, ingredient composition, prescription-only labeling, and sale under medical supervision were treated as indicators of medicament classification, while the classification issue was remanded for reconsideration because it should be decided on proper technical material and expert evaluation rather than assumption. On limitation, the dispute involved competing tariff entries and the assessee had disclosed the product in returns; in the absence of suppression or intent to evade duty, the extended period could not be invoked, and the demand for that period was set aside. Case-Laws Central Excise Thu, 11 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755465