Vitamin-based therapeutic preparations were classified as medicaments, not vitamin compounds or non-medicament goods, under tariff rules.

Inter-mixtures of vitamins and comparable therapeutic preparations were treated as medicaments under CETA sub-heading 3003.10 rather than as vitamin compounds under 2936.00, because later tribunal and apex court guidance displaced the earlier larger bench view. Apozyme Liquid was also classified under 3003.10, as Chapter 35 was excluded by Note 1(b) and prior authority supported treatment as a medicament. The revenue classification was set aside, and all four products were directed to be assessed as medicaments under 3003.10.

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Issues: (i) Whether Apofer Syrup, Apofer Capsules and Apohos Syrup were classifiable as P&P medicaments under CETA sub-heading 3003.10 or under CETA sub-heading 2936.00; (ii) Whether Apozyme Liquid was classifiable under CETA sub-heading 3003.10 or under CETA sub-heading 3507.00.

Issue (i): Whether Apofer Syrup, Apofer Capsules and Apohos Syrup were classifiable as P&P medicaments under CETA sub-heading 3003.10 or under CETA sub-heading 2936.00.

Analysis: The products were treated as inter-mixtures of vitamins. The prior Larger Bench view supporting classification under 2936.00 had been reversed by the Apex Court. The later Tribunal decisions treating similar vitamin preparations as medicaments under 3003.10 were followed, and the classification adopted by the authorities below was found unsustainable.

Conclusion: The three products were held classifiable under CETA sub-heading 3003.10, in favour of the assessee.

Issue (ii): Whether Apozyme Liquid was classifiable under CETA sub-heading 3003.10 or under CETA sub-heading 3507.00.

Analysis: Classification under heading 35.07 was rejected because Note 1(b) to Chapter 35 excluded the product from that chapter. The product was treated as a medicament falling within Chapter 30 on the strength of prior Tribunal authority concerning papain-based preparations.

Conclusion: Apozyme Liquid was held classifiable under CETA sub-heading 3003.10, in favour of the assessee.

Final Conclusion: The classification adopted by the revenue authorities was set aside, and all four products were directed to be assessed as medicaments under CETA sub-heading 3003.10.

Ratio Decidendi: Inter-mixtures of vitamins and comparable therapeutic preparations, when fitting the tariff description of medicaments and not falling within a specific exclusion in Chapter 35, are classifiable under CETA sub-heading 3003.10 rather than under headings reserved for vitamin compounds or non-medicament preparations.

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