Classification of tablets and medicines under Heading 3003.10 upheld where package markings were not shown to be house marks.

Tablets and medicines remained classifiable under Heading 3003.10 because the package markings were not shown to be house marks and there was no finding that the additional words were impermissible or outside the pharmacopoeial description. Note 2(ii) of Chapter 30 applied on that basis, and it does not impose any exclusion based on font size or package size. The contrary classification was rejected in favour of the assessee.

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Issues: Whether the disputed tablets and medicines were classifiable under Heading 3003.10 by applying Note 2(ii) of Chapter 30, and whether the markings on the packages could be treated as house marks so as to deny such classification.

Analysis: The lower orders did not record any finding that the words appearing on the packages were not permitted or were outside the pharmacopoeial description. In the absence of such a finding, the additional words on the packages attracted Note 2(ii) of Chapter 30. That note does not prescribe any restriction based on font size or package size for exclusion from Heading 3003.10. The markings were not shown to be the appellant's house mark.

Conclusion: The goods were held classifiable under Heading 3003.10 and the contrary classification was rejected in favour of the assessee.

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