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

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..... evenue) Central Board of Excise 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 unde .....

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..... curative properties and is an anti-pigmentation 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 .....

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..... elalite cream' are classifiable under heading 33.04, and not under heading 30.03. The Board agrees with the above views of the Conference. The above guidelines may be brought to the notice of the lower field formations and the trade interests may also be suitably advised. All pending assessments may be finalised on the above basis. - Circular - Trade Notice - Public Notice - Instructions - .....

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