Multivitamin formulations with therapeutic or prophylactic use classified as medicaments, not vitamin preparations.

Multivitamin formulations combined with other substances were treated as medicaments under Heading 3003.10 rather than vitamin preparations under Heading 29.36. The reasoning was that the products had therapeutic or prophylactic value in preventing or alleviating vitamin-deficiency conditions, and the lower authorities had not given adequate reasons or relied on expert opinion to deny that character. Prior Tribunal decisions on mixtures of vitamins with excipients supported classification under Heading 3003, and the Revenue's contrary authorities were distinguished on facts because they did not concern the same type of formulations.

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Issues: Whether multivitamin formulations with other substances are classifiable as medicaments under Heading 3003.10 of the Central Excise Tariff Act, 1985 or as vitamin preparations under Heading 29.36.

Analysis: The lower authorities had not given adequate reasons to show that the products lacked therapeutic or prophylactic character, and they had not relied on expert opinion. The formulations were stated to have prophylactic value in preventing or alleviating conditions associated with vitamin deficiency. Prior Tribunal decisions had already held that mixtures of vitamins with excipients are classifiable under Heading 3003, and no contrary decision was shown. The reliance placed by the Revenue on other decisions was distinguished on facts, as those cases did not concern vitamin formulations of the present kind.

Conclusion: The products are classifiable under Heading 3003.10 and not under Heading 29.36; the assessee succeeds.

Ratio Decidendi: Multivitamin formulations having therapeutic or prophylactic use, supported by prior binding precedent and not shown to be mere nutritional supplements, are classifiable as medicaments under Heading 3003.10.

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