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(NAR) VOL. 6 NO. 1 / JANUARY - MARCH 1995
[ BOC TARIFF CIRCULAR NO. 8-95, March 01, 1995 ]
DILTIAZEM
TARIFF HEADING : 3004.90 10
RATE OF DUTY : 3%
Findings/Ruling:
The above item is a form of medicament for the treatment of heart disease which ailment is adjudged and certified by the Bureau of Food and Drugs as a dreaded disease.
HS 3004.90 10 specifically provides for medicaments used in the treatment of dreaded disease.
Adopted: 1 Mar. 1995
(SGD.) TITUS B. VILLANUEVA
Deputy Commissioner