Fixed-dose vitamin combinations classified as medicaments under Chapter 30, not as chemical preparations under Chapter 29.

A fixed-dose combination of vitamins B1, B6 and B12 was held classifiable as a medicament under Chapter Heading 3003.10 rather than as a chemical preparation under Chapter Heading 2936.00. The Tribunal followed the Larger Bench ruling in Micropure Parenterals Pvt. Ltd., which treated fixed-dose vitamin combinations as falling within Chapter 30. The Revenue's objection based on therapeutic value did not justify classification under Chapter 2936.00, and the assessee's position prevailed.

---

---

Issues: Whether the product manufactured by the assessee, being a fixed dose combination of vitamins B1, B6 and B12, was classifiable under Chapter Heading 3003.10 as a medicament or under Chapter Heading 2936.00.

Analysis: The dispute turned on the correct tariff classification of the vitamin combination. The Tribunal noted that the issue was covered by the Larger Bench decision in Micropure Parenterals Pvt. Ltd., which held that a fixed dose combination of vitamins falls under Chapter 30 as a medicament. Following that binding view, the product could not be classified under Chapter Heading 2936.00 merely on the basis of the Revenue's objection regarding therapeutic value.

Conclusion: The product was classifiable under Chapter Heading 3003.10 as a medicament and not under Chapter Heading 2936.00. The appeal was allowed in favour of the assessee.

---