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2021 (9) TMI 207 - AAR - CustomsClassification of goods - Preparation of Essential Oils intended to be imported in retail packs for distribution & marketing in India through General Provision Stores and online channel - whether the products fall under Chapter 33 or otherwise? - HELD THAT:- The goods covered by the application are clearly intended for “cure” and not -care”; and they are intended for sale based on their curative attributes. Further, in view of the test laid down by the Hon’ble Supreme Court in COMMISSIONER OF CENTRAL EXCISE, MUMBAI IV VERSUS M/S. CIENS LABORATORIES, M/S. TIME PHARMA [2013 (8) TMI 467 - SUPREME COURT], the determining role ascribed by the Principal Commissioner of Customs to the requirement of prescription by medical practitioner for the goods to be classified as medicament under 3004 does not sustain. Therefore, since the goods are proposed to be imported in retail packs, they are classifiable under heading 3004. Going further, relying on the communication of the Ministry of AYUSH, the ingredients of the goods are described in the authoritative bodies of Ayurveda as listed in the Schedule -I of the Drugs and Cosmetics Act, 1940, the goods are classifiable under sub-heading 3004 90 11. The goods are described in the advance ruling application as – Preparation of Essential Oils manufactured by “Bertram” and sold under Siang Pure Brand, which are commonly used for applying on human body/skin without the prescription of medical practitioner. They are claimed to provide relief from headache, motion sickness, dizziness, coughing (throat irritation), stomach ache, inspect bites, joint and muscle pain etc. answer to the description of herbal medicinal products in retail consumer packs, and therefore merit classification under 3004, more specifically sub-heading 3004 90 11 of the First Schedule to the Customs Tariff Act, 1975.
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