Tariff classification of vitamin preparations turns on essential character and use, not merely therapeutic presentation.

Medicinal products containing vitamins, minerals and related ingredients were analysed for tariff classification under Chapter 29 or Chapter 30. The relevant principle is that sub-heading 2936.00 covers vitamins and provitamins, while sub-heading 3003.10 applies only to medicaments with therapeutic or prophylactic character, including mixed preparations or unmixed products in measured doses. Classification depends on the goods' essential character, description and use, and vitamin preparations remain classifiable as vitamins unless they satisfy the legal description of medicaments. On the record considered, the claim for classification as medicaments was not accepted.

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Issues: Whether the medicinal products containing vitamins, minerals and related ingredients were classifiable as patent or proprietary medicaments under sub-heading 3003.10 or as vitamins and provitamins under sub-heading 2936.00.

Analysis: Sub-heading 2936.00 covers vitamins and provitamins under Chapter 29 dealing with organic chemicals, whereas sub-heading 3003.10 falls under Chapter 30 dealing with pharmaceutical products. Medicaments are goods consisting of two or more constituents mixed together for therapeutic or prophylactic uses, or unmixed products suitable for use in measured doses. The relevant heading for vitamins may exclude medicaments under the HSN, and the question therefore turns on whether the goods are essentially vitamins or medicaments having therapeutic or prophylactic character. The adjudicating authority had not properly examined the classification issue on the materials before it, but on the record considered, the assessee's claim was not accepted.

Conclusion: The goods were not accepted as classifiable under sub-heading 3003.10 as medicaments and the appeals failed.

Ratio Decidendi: For tariff classification, the specific description applicable to the goods, read with their essential character and use, determines the entry, and vitamin preparations are classifiable as vitamins under Chapter 29 unless they answer the legal description of medicaments under Chapter 30.

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