Trade name and therapeutic use can make a product a medicament, supporting classification under the medicinal tariff entry.

A product sold under the trade name "FRANCH OIL NH" was treated as a medicament because its labels, technical material and marketing showed therapeutic and remedial uses, including wound healing and antifungal, antibacterial, analgesic and anti-inflammatory effects. On that basis, the product was held not to be mere castor oil or vegetable oil, but to possess the character of a proprietary medicine. It was therefore classifiable under Heading 30.03 rather than Heading 15.02, and the Revenue's classification was sustained.

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Issues: Whether the impugned product marketed as "FRANCH OIL NH" was classifiable as castor oil under Heading 15.02 or as a proprietary medicine medicament under Heading 30.03.

Analysis: The product was sold under a distinct trade name and the record, including technical material and labels, indicated therapeutic and remedial properties such as wound healing, antifungal, antibacterial, analgesic and anti-inflammatory use. Its marketing character, presentation and medicinal usage showed that it was not mere vegetable oil but a product having the character of a proprietary medicine and medicament.

Conclusion: The goods were correctly classified under Heading 30.03 and not under Heading 15.02.

Final Conclusion: The classification adopted by Revenue was sustained and the appeals failed.

Ratio Decidendi: A product marketed under a trade name and shown by its composition, presentation and use to possess therapeutic or remedial properties is classifiable as a medicament or proprietary medicine under the tariff entry applicable to such goods, rather than as a mere edible or vegetable oil.

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