Classification dispute over fixed dose combination medicaments referred to a Larger Bench after conflicting Tribunal views.

A classification dispute over fixed dose combination medicaments containing Vitamins B1, B6 and B12 arose on whether the goods fell under Chapter 30 as medicaments or under Heading 29.36. Conflicting Tribunal views were noted: one line treated the products as medicaments, while another denied Chapter 30 classification absent therapeutic justification and therapeutic value. Because coordinate Benches had taken divergent positions on the same classification question, the matter was directed for placement before the President for constitution of a Larger Bench to obtain authoritative resolution.

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Issues: Whether the classification dispute concerning fixed dose combination medicaments required reference to a Larger Bench in view of conflicting Tribunal decisions.

Analysis: The dispute concerned whether the medicaments in tablet and injection form, containing fixed dose combination of Vitamins B1, B6 and B12, were classifiable under Chapter 30 as medicaments or under Heading 29.36. Two Tribunal Benches had taken divergent views on the same product class. One view treated the goods as medicaments under Chapter 30, while the other held that, in the absence of therapeutic justification and therapeutic value, Chapter 30 was not available. In light of this apparent divergence on the same classification question, further authoritative resolution was considered necessary.

Conclusion: The matter was directed to be placed before the Hon'ble President, CESTAT, for constitution of a Larger Bench to decide the classification question.

Ratio Decidendi: Where coordinate Benches have taken conflicting views on the same classification issue, the dispute may be referred to a Larger Bench for authoritative resolution.

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