Terpeneol BP/BPC - Classification of

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..... er Terpeneol B.P/B.P.C would be classifiable 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 s .....

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..... ing No. 29.02 of the CET during the period 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 mix .....

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..... ospitals, it would be appropriately classifiable under heading No. 30.03 of the CET. The same principles were adopted in respect of classification of liquid paraffin IP, communicated through this Ministry's F. No. 89/2/88-CX.3, dated 4-5-1988. 4. The above guidelines may be brought to the notice of the lower field formations and the trade interests may also be suitably advised. 5. All pending .....

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