Therapeutic vitamin combination treated as a medicament for excise classification, not as an admixture of vitamins.

A fixed-dose combination of Vitamins B1, B6 and B12 was treated as a medicament because the product had therapeutic value and was supported by the Drugs Controller General (India) communication and the Drugs Technical Advisory Board's opinion. The later validity of a notification under the Drugs and Cosmetics Act, 1940 was not regarded as decisive for excise tariff classification, since the issue concerned classification under the Central Excise Tariff and earlier Tribunal reasoning had already recognised measured-dose vitamin combinations as medicaments. The product was therefore classified under sub-heading 3003.10 and not as an admixture of vitamins under Chapter Heading 2936.00.

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Issues: Whether the fixed dose combination product consisting of Vitamins B1, B6 and B12 was classifiable as a medicament under sub-heading 3003.10 of the Central Excise Tariff Act, 1985 or as an admixture of vitamins under Chapter Heading 2936.00.

Analysis: The classification depended on the nature and therapeutic character of the product. The Tribunal relied on its earlier view that a fixed dose combination of Vitamins B1, B6 and B12 has therapeutic value, as reflected in the Drugs Controller General (India) communication dated 23-2-1996 and the Drugs Technical Advisory Board's opinion. The later validity of the notification under Section 26A of the Drugs and Cosmetics Act, 1940 was not treated as determinative of tariff classification, since the present dispute concerned excise classification under the tariff and the earlier Tribunal decision had already held such measured-dose vitamin combinations to be medicaments.

Conclusion: The product was held classifiable as a medicament under sub-heading 3003.10 of the Central Excise Tariff Act, 1985 and not under Chapter Heading 2936.00.

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