Terpeneol BP/BPC - Classification of
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....ble under heading No. 39.06 of the CET as a 'Cyclic alcohol' or under heading No. 30.03 of the CET as a 'medicament'. 2. The matter has been examined. It is observed that Terpeneols are clearly mentioned on page 345 of the HSN in the category of 'cyclic alcohol' covered by heading No. 29.06 of the HSN and also of the CET. No distinction has been made in such HSN Notes between Terpeneol of Pharma ....
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.... from 28-2-1986 to 9-2-1987). However, Chapter notes of Chapter 30 of the CET do not exclude from the scope of Chapter 30 the goods classifiable under Chapter 29. But Chapter notes 2(i)(a) and (b) clarify that, for classification of goods as 'medicament' under heading No. 30.03, such goods have either to be products comprising two or more constitutents mixed or compounded together for therapeutic ....