Case LawOrder No. KAR/AAAR/04 2019-20
Strides Emerging Markets Limited ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- December 3, 2019
- Type:
- Advance Ruling
- Members:
- D P Nagendra Kumar, M S Srikar
Subject
Nicotine Polacriliex Lozenge is classifiable under the heading 3824. AAR ruling upheld.
Classification
Summary
Coming to the classification of the product “Nicotine Polacrilex Lozenge’, it is the case of the Appellant that the impugned products should be classified under Chapter 30.04 as a Medicament. The AAR had earlier ruled that this product ba…
Judgement
1. The Appellant is a pharmaceutical company engaged in the development and manufacture of generic and IP led niche pharmaceutical products. The Appellant is registered as a 100% Export Oriented Unit (EOU) in Karnataka. 2. The Appellant has developed a new product “Nicotine Polacrilex Lozenge” (NPL) which is purportedly used for therapeutic purpose tor nicotine consumption cessation Th…