Pharmacopoeial medicine classification turns on trade mark use, with manufacturer's mark not making the product proprietary.

Ranitidine tablets, sold under their pharmacopoeial name, were treated as a pharmacopoeial medicine for tariff classification. The use of the house mark "Liva" on the packing was held only to identify the manufacturer and did not, by itself, make the product a patent or proprietary medicine. On that basis, and consistently with earlier classification rulings on similar packing marks, the product was classifiable under Chapter Heading 3003.20 rather than 3003.10.

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Issues: Whether Ranitidine tablets were classifiable under Chapter Heading 3003.20 as claimed by the assessee or under Chapter Heading 3003.10 as contended by the department.

Analysis: The product was a pharmacopoeial medicine sold under its pharmacopoeial name, and the use of the house mark "Liva" on the packing only identified the manufacturer. Such a mark did not by itself make the medicine patent or proprietary. The facts were found to be on the same footing as earlier classification rulings relied upon, where the presence of a manufacturer's mark on the packing did not alter the essential character of the medicament for classification purposes.

Conclusion: The product was classifiable under Chapter Heading 3003.20 and not under Chapter Heading 3003.10, in favour of the assessee.

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