Patent or proprietary medicament classification turns on label marks and trade connection, not mere absence of "I.P." on packaging.

Albendazole Suspension was held not to be a patent or proprietary medicament under sub-heading 3003.10 because Chapter Note 2(ii) to Chapter 30 applies only where the label or container bears a non-pharmacopoeial name or a brand mark indicating trade connection. The product's labels did not show any proprietary connection with the manufacturer, and it corresponded to a medicine recognised in the Indian Pharmacopoeia. The mere absence of the letters "I.P." on the label was insufficient to deny classification as a medicament under the assessee's claimed heading 3003.20.

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Issues: Whether Albendazole Suspension was classifiable under sub-heading 3003.10 as a patent or proprietary medicament, or under sub-heading 3003.20 as claimed by the assessee.

Analysis: Chapter Note 2(ii) to Chapter 30 treats as patent or proprietary medicaments only those drugs or medicinal preparations which bear on themselves or on their containers a name not specified in a monograph in a pharmacopoeia or similar publication, or which bear a brand name or other mark indicating a trade connection. The labels of the product did not show any proprietary connection with the manufacturer, and the product corresponded to a medicine recognised in the Indian Pharmacopoeia. The mere absence of the letters "I.P." on the label did not justify treating the product as a patent or proprietary medicament.

Conclusion: The product was not classifiable under sub-heading 3003.10 as a patent or proprietary medicament, and the assessee's classification claim succeeded.

Ratio Decidendi: A medicament cannot be classified as a patent or proprietary medicine merely because "I.P." is absent from its label unless the label or container bears a name or mark showing proprietary or trade connection and the product otherwise satisfies the tariff definition.

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