Medicament classification turns on therapeutic character and tariff notes; iron syrup fits Heading 3003, vitamin drops stay under Heading 2936.

Tariff classification under the central excise schedule depends on the heading read with the relevant chapter notes and on whether the product, on evidence, has therapeutic or prophylactic character as a medicament. Vitcofol Syrup with Iron, containing ferrous fumarate as the principal active ingredient with vitamins in small quantities, was treated as a medicament under Heading 3003. Vitcofol Drops, consisting of vitamins and excipients and not shown to possess sufficient therapeutic or prophylactic character, remained classifiable under Heading 2936 as a vitamin mixture. The dispute was determined product-wise, with duty re-quantification and no penalty.

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Issues: (i) Whether Vitcofol Syrup with Iron is classifiable as a medicament under Heading 3003 or as a mixture of provitamins and vitamins under Heading 2936; (ii) Whether Vitcofol Drops is classifiable as a medicament under Heading 3003 or as a mixture of vitamins under Heading 2936.

Issue (i): Whether Vitcofol Syrup with Iron is classifiable as a medicament under Heading 3003 or as a mixture of provitamins and vitamins under Heading 2936.

Analysis: Classification under the tariff must be determined by the relevant heading read with Chapter Note 2 to Chapter 30. The product contained ferrous fumarate as the principal active ingredient with vitamins present in small quantities. The material on record showed prophylactic and therapeutic properties of ferrous fumarate at the relevant dosage, and the product answered the statutory description of a medicament intended for therapeutic or prophylactic use.

Conclusion: Vitcofol Syrup with Iron was correctly classifiable under Heading 3003 as a medicament, in favour of the assessee.

Issue (ii): Whether Vitcofol Drops is classifiable as a medicament under Heading 3003 or as a mixture of vitamins under Heading 2936.

Analysis: The product consisted of a mixture of vitamins and excipients, and the label itself showed that it was to be administered directly or mixed with food and liquids. The standards for patent or proprietary medicines under the Drugs and Cosmetics Rules did not support treatment of the product as a medicament, and the evidence did not establish therapeutic or prophylactic character sufficient to take it out of Heading 2936.

Conclusion: Vitcofol Drops was correctly classifiable under Heading 2936, in favour of the Revenue.

Final Conclusion: The classification dispute was decided product-wise, resulting in one item being treated as a medicament and the other as a vitamin mixture, with consequential re-quantification of duty and no penalty imposed.

Ratio Decidendi: Classification of a product under the central excise tariff depends on its tariff description read with the chapter notes and on whether, on the evidence, it possesses therapeutic or prophylactic character as a medicament; a vitamin mixture without such character remains within Heading 2936.

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