Central Excise - Classification of 'Heparin injection' under sub-heading No. 3001.00 or 3003.10 or 3003.20 of the Schedule to the CETA, 1985, Clarification regarding
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....A, 1985, Clarification regarding Circular No. 17/90-CX.3 Dated 26-3-1990 [From F. No. 112/26/89-CX.3] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Classification of 'Heparin injection' under sub-heading No. 3001.00 or 3003.10 or 3003.20 of the Schedule to the CETA, 1985, Clarification regarding. A doubt has been expres....
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....tion is sold without any brand name. The Conference observed that Heparin and its salts are specified under sub-heading No. 3001.00. However, a view was expressed that the Heparin injection is patent and proprietary medicine since it bears the address of the manufacturer, even though no brand name is printed on the packing. The other view was that as no brand name was printed on the vial or the pa....
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....per note(e) under heading 30.01 of HSN. The same condition has been conveyed in note 2(i) of the Chapter 30 of the Central Excise Tariff, wherein only products falling under heading 30.02 and 30.04 have been excluded from the scope of 'Medicaments' of heading 30.03 of CET. Thus, the product stands excluded from the heading 30.01 and is covered by the term medicaments under heading 30.03 of CET. Fu....
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