Bulk calamine preparations classified as medicaments, not cosmetics or chemically defined inorganic compounds, due to therapeutic character and presentation.

Calamine I.P. and Calamine B.P. cleared in bulk 50 kg packs without retail presentation were treated as outside Chapter 33 because headings 33.03 to 33.07 apply only to products specially presented or labelled as cosmetics or toilet preparations, making Note 4 to Chapter 33 irrelevant. They were also excluded from Chapter 28 because they were mixtures containing ferric oxide and not separate chemically defined inorganic compounds under Note 1(a) to Chapter 28. As pharmacopoeial preparations with therapeutic value, manufactured under a drug licence and supplied for further packing or processing for skin treatment preparations, they fell within Chapter 30 as medicaments, specifically patent or proprietary medicaments under sub-heading 3003.30.

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Issues: Whether Calamine I.P. and Calamine B.P., cleared in bulk packs of 50 kgs., were classifiable under Heading 3304.00 as cosmetic or toilet preparations, under Chapter 28 as separate chemically defined inorganic compounds, or under Heading 3003.30 as medicaments.

Analysis: Heading 33.03 to 33.07 applies only to products put up in packings with labels, literature or other indications showing use as cosmetics or toilet preparations, or otherwise specially presented for such use. As the goods were cleared in bulk 50 kgs. packs without retail presentation and without repacking into consumer packs, Chapter 33 was held inapplicable and Note 4 to Chapter 33 was found irrelevant. Chapter 28 was also ruled out because the products were mixtures containing ferric oxide and were not pure chemically defined inorganic compounds within Note 1(a) to Chapter 28. The goods were described as pharmacopoeial preparations with therapeutic value, manufactured under a drug licence and supplied for further packing or processing for skin treatment preparations. On that basis, they were treated as medicaments under Note 2 to Chapter 30 and specifically classifiable as patent or proprietary medicaments under sub-heading 3003.30.

Conclusion: Calamine I.P. and Calamine B.P. were not classifiable under Heading 3304.00 or Chapter 28 and were correctly classifiable under sub-heading 3003.30 as medicaments, in favour of the assessee.

Ratio Decidendi: Goods of pharmacopoeial and therapeutic character, cleared in bulk without retail cosmetic presentation, are not classifiable as cosmetic preparations under Chapter 33 and may fall under Chapter 30 as medicaments where their composite nature and therapeutic use are established.

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