Therapeutic and prophylactic use determines medicament classification over disinfectant classification for mixed products.

Goods containing a substance with therapeutic properties and used for skin disinfection before surgery, wound cleansing and infection prevention were treated as medicaments because mixed constituents used for therapeutic or prophylactic purposes fall within Chapter Note 2(i) of Chapter 30. As Chapter Note 1(c) of Chapter 38 excludes medicaments, such products could not be classified as disinfectants under Tariff Item 38.08. They were therefore classified under Tariff Item 3003.10 as medicaments, not under Tariff Item 38.08, in favour of the assessee.

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Issues: Whether the products were classifiable as disinfectants under Tariff Item 38.08 or as medicaments under Tariff Item 3003.10.

Analysis: The products were found to contain a substance having therapeutic properties and were used for skin disinfection before surgery, cleansing wounds and preventing infection. Goods comprising mixed constituents for therapeutic or prophylactic uses fall within the definition of medicaments under Chapter Note 2(i) of Chapter 30. Since Chapter Note 1(c) of Chapter 38 excludes medicaments from Chapter 38, products having such therapeutic and prophylactic use cannot be classified as disinfectants under Tariff Item 38.08.

Conclusion: The products were held classifiable under Tariff Item 3003.10 and not under Tariff Item 38.08, in favour of the assessee.

Ratio Decidendi: Goods used for therapeutic or prophylactic purposes are medicaments, and where Chapter 38 excludes medicaments, such goods cannot be classified as disinfectants under that chapter.

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