Classification (HSN Code) for "Johnson's Prickly Heat Powder and Phipps Processed Talc are patent or proprietary medicines"-Interpretation of Tariff ( 30.03 or 33.04)
5 July, 2017
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Tariff classification of medicinal preparations: prior departmental treatment and commercial use determine sub-heading placement. The Supreme Court held that Johnson's Prickly Heat Powder and Phipps Processed Talc are patent or proprietary medicines classifiable under Sub-Heading ... Summary
Tariff classification of medicinal preparations: prior departmental treatment and commercial use determine sub-heading placement.
The Supreme Court held that Johnson's Prickly Heat Powder and Phipps Processed Talc are patent or proprietary medicines classifiable under Sub-Heading 30.03, relying on BPL Pharmaceuticals principles and on prior departmental treatment, commercial usage, statutory treatment and common parlance to determine that sustained classification and actual use as medicinal preparations govern tariff classification despite a new tariff schedule.
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