Tariff classification of pharmaceutical aid depends on prophylactic or therapeutic use, not mere description as a drug ingredient.

Sodium Lauryl Sulphate was held not to fall under the pharmaceutical chemical entry because its description as a pharmaceutical aid did not establish prophylactic or therapeutic value, nor use solely or predominantly as a drug. Classification had to be determined from the Customs Tariff Act and chapter notes, and the product's character as a surface active agent supported the revenue's classification under the organic compound heading. The lower authorities' classification was therefore sustained and the challenge failed.

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Issues: Whether Sodium Lauryl Sulphate was classifiable under Heading 29.01/45(13) of the Customs Tariff Act as a pharmaceutical chemical, or under Heading 29.01/45(1) as an organic compound covered by the chapter notes.

Analysis: The classification had to be determined on the basis of the Customs Tariff Act and its chapter notes. The product was described in the record as a pharmaceutical aid capable of use as a wetting or emulsifying agent in drug dosage forms, but that description did not establish that it was a chemical having prophylactic or therapeutic value or that it was used solely or predominantly as a drug. The material relied upon by the importer did not support classification as a pharmaceutical chemical. The earlier view that the product answered to the description of a surface active agent also supported the revenue's classification.

Conclusion: Sodium Lauryl Sulphate was not classifiable under Heading 29.01/45(13) as a pharmaceutical chemical and was correctly classified under Heading 29.01/45(1). The finding was against the assessee and in favour of the Revenue.

Final Conclusion: The appeal failed and the classification adopted by the lower authorities was sustained.

Ratio Decidendi: For tariff classification, a product described as a pharmaceutical aid will not fall under a pharmaceutical-chemical entry unless it is shown to have prophylactic or therapeutic value and to be used solely or predominantly as a drug; classification must follow the tariff text and chapter notes.

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