Classification of sun-screen or sun-tan preparations sold under the brand name 'metalite cream'

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e & Customs, New Delhi Subject : Classification of sun-screen or sun-tan preparations sold under the brand name 'metalite cream' A doubt had been raised as to whether sun-screen or sun-tan preparations sold under the brand name like 'Melalite Cream' would be classifiable under heading No. 33.04 of the new CET as sun-screen, or sun-tan preparations or under heading No. 30.03 of the new CET as 'me....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion agent manufactured under the licence issued by the Drugs Controller as a drug and is sold by the licensed chemists and druggists on the strength of prescriptions issued by doctors for curing hyperpigmentation. Hyperpigmentation is described in Harrison's Principles of Internal Medicines as a disease. 'Melalite cream' is also recognised as a medicine by the State Sales Tax authorities, the Col....