Classification of goods - Aswini Homeo Arnica Hair Oil - AHAHO, ...
Central Excise
May 5, 2023
Classification of goods - Aswini Homeo Arnica Hair Oil - AHAHO, merits classification as ‘medicament’ under Chapter 30 and not as ‘cosmetic or toilet preparations’ under Chapter 33 of the First Schedule to the Central Excise Tariff Act, 1985; and the change in tariff structure by way of amendment brought about in the year 2012 did not justify any re-look at the classification of the product in question. - SC
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