Rifampicin classification under tariff heading 3004 90 52 upheld, with additional customs duty exemption maintained.

Imported anti-tubercular medicine containing Rifampicin with other active ingredients was treated as classifiable under tariff heading 3004 90 52 for Rifampicin rather than under the residual heading for other anti-tubercular drugs. The Tribunal accepted the view that the product's composition, read with the tariff entry and the rule on mixtures and combinations, supported classification by reference to Rifampicin. It also upheld the availability of exemption from additional customs duty under the relevant customs notification, as the notification was applied to the import on the facts recorded.

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Issues: Whether the imported anti-tubercular medicine was classifiable under tariff heading 3004 90 52 as Rifampicin or under tariff heading 3004 90 57 as other anti-tubercular drugs, and whether it was entitled to exemption from additional customs duty under the relevant customs notifications.

Analysis: The imported product contained Rifampicin along with other anti-tubercular ingredients. The Revenue contended that the presence of multiple active ingredients made it a combination drug formulation falling under the residual heading for other anti-tubercular drugs. The Tribunal noted that the Commissioner (Appeals) had applied the tariff entry for Rifampicin and the interpretation rule concerning mixtures and combinations, and had also treated the notification as extending to such imports. On the facts recorded, the Tribunal found no reason to interfere with the view that the imported medicament was principally covered by the heading for Rifampicin and that the exemption from additional customs duty was available.

Conclusion: The goods were held classifiable under heading 3004 90 52, and the benefit of exemption from additional customs duty was upheld in favour of the assessee.

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