Medicament classification for digestive syrup upheld where therapeutic use and retail packing showed curative character.

DIGEPLEX SYRUP was classified as a medicament under Heading 3003.10 because it was formulated to aid digestion in digestive disorders, supported by pharmacopoeial extracts, marketed as a medicine, and cleared in consumer packs. The absence of any test report showing it was merely an enzyme without curative value reinforced the therapeutic character. A circular concerning enzymes in bulk for beverage or meat use was read as consistent with medicament classification where goods are put up in measured doses or retail packs for therapeutic use. The revenue's objection failed, and classification under Chapter 30 was upheld.

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Issues: Whether the product "DIGEPLEX SYRUP" was classifiable as a medicament under Heading 3003.10 or as an enzyme under Heading 3505.00.

Analysis: The product was found to be formulated for aiding digestion in digestive disorders, supported by extracts from the Indian Pharmacopoeia and by the absence of any test report showing that it was merely an enzyme without curative value. The goods were cleared in consumer packs and were known in the market as a medicine. The Board's Circular dealing with enzymes cleared in bulk for use in beverages and tendering meat was held to support the assessee, since the circular itself recognised medicament classification where products are put up in measured doses or retail packs for therapeutic use.

Conclusion: The product was held to fall under Heading 3003.10 as a medicament, not under Heading 3505.00 as an enzyme.

Final Conclusion: The revenue's challenge to the classification failed and the assessee's classification under Chapter 30 was upheld.

Ratio Decidendi: A product put up in consumer packs and used for curing or aiding treatment of digestive disorders is classifiable as a medicament when its therapeutic character is established, even if it contains enzyme-related ingredients.

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