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Central Excise - Highlights / Catch Notes

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Classification of Calcium Gluconate I.P. - classifiable under ...

Central Excise

September 6, 2013

Classification of Calcium Gluconate I.P. - classifiable under CETH 2918 only - Rule 3 of Interpretative Rules would apply only when the goods prima facie classifiable under 2 or more headings - Once a specific headings for a product was found, the question of considering another classification or another heading does not arise and therefore Rule 3 of Interpretative Rules was not required to be applied at all - AT

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