Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (5) TMI 136 - AT - Central ExciseClassification of goods - FRANCH OIL NH - whether FRANCH OIL NH is covered by the Tariff entry 30.03 or shall be classifiable under Tariff heading 15.02? - Held that: - the goods is basically a drug providing relief and remedy for wound healing used as antifungal-antibacterial, analgesic and has also anti-inflammatory properties. The goods has trade name ie. “FRANCH OIL NH” having the character of proprietary medicine - Having noticed the character of the goods which is drug in nature and also for the features aforesaid, including the trade name it bears that squarely falls under the Chapter 30.03 as classified by Revenue - appeal dismissed - decided against Revenue.
|