Supreme Court E-Library
Information At Your Fingertips


  View printer friendly version

(NAR) VOL. 6 NO. 2 / APRIL - JUNE 1995

[ BOC TARIFF CIRCULAR NO. 12-95, March 17, 1995 ]

COATED ASCORBIC ACID



Tariff heading: 2937.27.00

Rate of Duty: 3%

Findings:

The above product contains 90% Ascorbic Acid USP/FCC and 10% Hydrogenated Vegetable Oil. It was established that Hydrogenated Vegetable Oil functions only as a carrier and cannot be considered as a constituent of the product.

Based on this information HS 2936.27.00 was found to be the most appropriate heading as this covers Vitamin C and its derivatives.

Adopted: 17 March 1995

(SGD.) TITUS B. VILLANUEVA
Deputy Commissioner

© Supreme Court E-Library 2019
This website was designed and developed, and is maintained, by the E-Library Technical Staff in collaboration with the Management Information Systems Office.