Vitamin formulations in measured doses are classifiable as medicaments when used for therapeutic or prophylactic purposes.

Vitamin B Complex Tablets NFI were held classifiable as a medicament under Tariff sub-heading 3003.20, not as vitamins under sub-heading 2936.00, because the product was a formulation of multiple vitamins with other ingredients rather than a separate chemically defined organic compound. Heading 30.03 covers products compounded or put up in measured doses for therapeutic or prophylactic use, and the vitamin preparation was used to treat and prevent metabolic disturbances. The presence of therapeutically inert excipients did not change its essential character as a medicament.

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Issues: Whether Vitamin B Complex Tablets NFI were classifiable under Tariff sub-heading 2936.00 as vitamins or under Tariff sub-heading 3003.20 as medicaments.

Analysis: Chapter 29 applies to separate chemically defined organic compounds, and the product in question was a formulation of several vitamins with other ingredients, not a separate chemically defined vitamin or intermixture of vitamins falling within sub-heading 2936.00. For Heading 30.03, medicament includes products compounded together for therapeutic or prophylactic use, or products put up in measured doses for such use. The product was held to satisfy this description because vitamin formulations of this kind are used to treat and prevent metabolic disturbances, and the presence of therapeutically inert excipients did not alter that character.

Conclusion: The product was not classifiable under sub-heading 2936.00 and was correctly classifiable under sub-heading 3003.20 in favour of the assessee.

Ratio Decidendi: A vitamin preparation put up with other ingredients in measured doses for therapeutic or prophylactic use is classifiable as a medicament under Heading 30.03, and not as a separate chemically defined vitamin under Chapter 29.

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