Source: Supreme Court E-Library
This page was dynamically generated
by the E-Library Content Management System (E-LibCMS)
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