Classification (HSN Code) for "Sloans Balm" and "Sloans Rub"-Interpretation of Tariff (3003.30 or 3003.10)

As per the prevalent law and classification Apex court has held that, " the expression Sloans Balm and Sloans Rub " fall under Sub-Heading 3003.30 and not under 3003.10 of the Tariff Act.

NATURALLE HEALTH PRODUCTS (P) LTD. Versus COLLR. OF C. EX., HYDERABAD - 2003 (11) TMI 69 - SUPREME COURT OF INDIA