Classification of goods - rate of tax - alcohol based hand santizer - applying this test of common...

Classification of goods - rate of tax - alcohol based hand santizer - applying this test of common parlance and the fact that the impugned product does not have any therapeutic or prophylactic properties, we hold that the alcohol-based hand sanitizer cannot be classified as a medicament under Chapter Heading 3004 as claimed by the Appellant - Order of AAR sustained - AAAR .....

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