Medicinal or therapeutic character determines classification as a medicament, not a vitamin preparation, for Becozinc and Optisulin.

Preparations with medicinal or therapeutic character are classifiable as medicaments under tariff heading 3003.10, not as mere pro-vitamin or vitamin products under heading 2936.00. Applying the ingredients and earlier Tribunal rulings on similar formulations, CESTAT held that Becozinc and Optisulin had medicinal characteristics and fell within the medicament entry. The competing vitamin classification was rejected because the products were not shown to be simple vitamin preparations. Revenue's challenge to the classification therefore failed, and the assessee's classification was maintained.

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Issues: Whether the goods Becozinc and Optisulin were classifiable as medicaments under chapter sub-heading 3003.10 or as pro-vitamin and vitamins under chapter sub-heading 2936.00.

Analysis: The products were examined with reference to their ingredients and the earlier Tribunal decisions on similar formulations. The impugned order had recorded that the products contained medicinal characteristics and were to be treated as medicaments in accordance with the chapter notes and the settled view in earlier cases. The competing classification under chapter 2936.00 was not accepted in the light of the Tribunal's earlier rulings that similar products, having therapeutic character, fell under the medicament heading rather than as mere vitamin preparations.

Conclusion: The products were correctly classifiable under chapter sub-heading 3003.10 as medicaments and not under chapter sub-heading 2936.00.

Final Conclusion: Revenue's challenge to the classification failed and the assessee's classification was maintained.

Ratio Decidendi: A preparation having medicinal or therapeutic character is classifiable as a medicament under the tariff entry for medicaments and cannot be treated as a mere vitamin or pro-vitamin preparation under the competing vitamin heading.

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