Medicament classification prevails for PARAMINOL despite sun screen literature, as overall product profile supported Chapter 30 treatment.

Classification of PARAMINOL turned on whether its nature, literature and use placed it in Chapter 30 as a medicament or in Chapter 33 as a beauty or skin-care preparation. Chapter Note 1(d) to Chapter 30 excludes Chapter 33 preparations even if they have therapeutic or prophylactic properties, while Chapter Note 2 to Chapter 33 requires the literature, packing label and other indications to be considered. Although the product literature described PARAMINOL as a sun screen and sun tan preventive preparation, the Tribunal followed Nicholas Laboratories and treated the product's overall profile as medicinal. It was therefore classified under sub-heading 3003.19 in favour of the assessee.

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Issues: Whether the product PARAMINOL was classifiable under sub-heading 3003.19 as a medicament, or under sub-heading 3304.00 as a beauty or skin-care preparation including sun screen and sun tan preparations.

Analysis: The classification had to be determined on the basis of the product's nature, literature, use and the relevant Chapter Notes. Chapter Note 1(d) to Chapter 30 excludes preparations of Chapter 33 even if they have therapeutic or prophylactic properties, while Chapter Note 2 to Chapter 33 requires regard to the literature, packing label and other indications. The product literature described PARAMINOL as a sun screen and sun tan preventive preparation, but the Tribunal found that its overall profile was similar to the product considered earlier in Nicholas Laboratories, where a comparable cream was treated as a medicinal preparation and classified under the medicament heading. Following that reasoning, the mere reference to sun protection in the literature was not decisive against classification as a medicament.

Conclusion: PARAMINOL was held classifiable under sub-heading 3003.19 of CETA, 1985, in favour of the assessee.

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