CAAR Classifies Zinc Oxide Mixture as Skin Preparation under CTH 33049990

In re Gurmat Impex & Shipping Services (CAAR Mumbai)

Customs Authority of Advance Rulings (CAAR), Mumbai, in the matter of M/s. Gurmat Impex & Shipping Services, has ruled that a specific zinc oxide mixture, identified as CM3K65HP1, is to be classified under Customs Tariff Heading (CTH) 3304, covering beauty or make-up preparations and preparations for the care of the skin, rather than under CTH 2817, which pertains to zinc oxide and zinc peroxide. The ruling, issued by the CAAR Mumbai, addressed an application filed by M/s. Gurmat Impex & Shipping Services seeking clar

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