Classification (HSN Code) for "Johnson's Prickly Heat Powder and Phipps Processed Talc are patent or proprietary medicines"-Interpretation of Tariff ( 30.03 or 33.04)

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..... s held that, the expression Johnsons Prickly Heat Powder and Phipps Processed Talc fall under Sub-Heading 30.03 and not under 33.04 of the Tariff Act. Applying the principles enunciated in BPL Pharmaceuticals Ltd., case and taking into consideration various circumstances as to the manner in which the goods had been treated on the earlier occasions by the department and the product having be .....

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