Vitamin E capsules in dosage form can qualify as medicaments when presentation and use show medicinal character.

Vitamin E capsules presented in dosage form and used for prophylactic or therapeutic purposes may be treated as medicaments when their packaging, literature and prescribed use show the character of a patent or proprietary medicinal preparation. The exclusion for Heading 29.36 and the rule favouring the more specific and later entry supported classification under Heading 3003.10. TOCOFER Capsules were therefore classified as medicaments rather than as vitamins or provitamins.

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Issues: Whether TOCOFER Capsules, being Vitamin E capsules in dosage form with prophylactic and therapeutic uses, were classifiable as medicaments under Heading 3003.10 or as vitamins/provitamins under Heading 29.36.

Analysis: The product was marketed in capsule form with specified dosage strengths and literature indicating use for dietary supplementation as well as for treatment or prevention of particular conditions. Its presentation, packaging, and prescribed usage showed that it was not a mere bulk vitamin but a preparation having the character of a medicament. The exclusionary note under Heading 29.36 and the interpretative rule requiring preference for the more specific and later entry supported classification under Heading 3003.10 rather than Heading 29.36.

Conclusion: TOCOFER Capsules were rightly classifiable as medicaments under Heading 3003.10 and not under Heading 29.36.

Final Conclusion: The appeals succeeded and the classification adopted by the Department under the vitamin heading was rejected.

Ratio Decidendi: A vitamin preparation put up in dosage form and used for prophylactic or therapeutic purposes may be classified as a medicament where its presentation and use establish the character of a patent or proprietary medicinal preparation.

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