BOC TARIFF CIRCULAR NO. 8-95, March 01, 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