Classification of prophylactic tablets as medicine led to waiver of pre-deposit and stay of recovery.

Classification of magnical tablets turned on whether the product was a food preparation or a patent/proprietary medicine. Because it was claimed for prevention of pre-eclampsia, vitamin-D deficiency and premature labour, and was sold only on prescription through chemists, it was treated prima facie as a prophylactic medicinal preparation rather than a mere food supplement. On that basis, waiver of pre-deposit of duty and penalty was granted and recovery was stayed pending disposal of the appeal.

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Issues: Whether the applicant was entitled to waiver of pre-deposit and stay of recovery in respect of duty and penalty arising from classification of magnical tablets as an edible food preparation rather than as a patent or proprietary medicine.

Analysis: The item was claimed to be used for prevention of pre-eclampsia, vitamin-D deficiency and premature labour, and to be sold under prescription through chemists only. The revenue relied on the composition of zinc, calcium and magnesium to contend that it was only a food supplement. On the rival headings and the prescription-based sale, the product was treated as prima facie falling within the medicinal entry as a prophylactic preparation.

Outcome: Pre-deposit of duty and penalty was waived and recovery was stayed pending disposal of the appeal.

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