Classification of goods - Preparation of Essential Oils intended ...
Essential Oils for Retail in India Classified as Herbal Medicinal Products; Address Various Ailments Without Prescription Under Sub-heading 3004 90 11.
September 4, 2021
Case Laws Customs AAR
Classification of goods - Preparation of Essential Oils intended to be imported in retail packs for distribution & marketing in India through General Provision Stores and online channel - Preparation of Essential Oils manufactured by “Bertram” and sold under Siang Pure Brand, which are commonly used for applying on human body/skin without the prescription of medical practitioner. They are claimed to provide relief from headache, motion sickness, dizziness, coughing (throat irritation), stomach ache, inspect bites, joint and muscle pain etc. answer to the description of herbal medicinal products in retail consumer packs, and therefore merit classification under 3004, more specifically sub-heading 3004 90 11 - AAR
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