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2018 (3) TMI 777 - AT - CustomsClassification of imported goods - Hormones Levonorgestrel - Ethinyl Estradiol - whether the goods in question is classifiable under Heading 3006 6010 as claimed by the appellant or under Heading 2937 2300 as contended by the Department? - Held that: - heading 3006 6010 is not for the basic hormones but it is meant for preparation of chemical contraceptives based on hormones. Therefore, the product falling under Chapter heading 3006 is a preparation, which is one step ahead of basic hormones and the basic hormones are correctly classifiable under heading 2937. The product imported by the appellant is basic hormones, which is used as ingredients for further manufacturing of chemical contraceptive preparations based on hormones. Therefore, the product imported by the appellant is hormone and not a preparation. Accordingly, the correct classification is heading 2937 2300. Appeal dismissed - decided against appellant.
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