Classification of pharma yeast turns on whether it is sold as a medicament or only as raw material for manufacture.

Pharma yeast sold as a raw material for manufacture of medicaments, and not put up as a medicament itself, was treated as inactive or dry yeast under Tariff Heading 2102.10 rather than as a medicament under Tariff Heading 3003.30. The reasoning followed an earlier classification view in the same assessee's case and turned on the product's presentation and use, not on any therapeutic claim. The appeal therefore failed on classification.

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Issues: Whether Pharma Yeast was classifiable as a medicament under Tariff Heading 3003.30 or as inactive/dry yeast under Tariff Heading 2102.10.

Analysis: The goods were found not to be put up as medicaments and were sold as a raw material for manufacture of medicaments. The earlier decision in the same assessee's case had already held dried yeast/pharma yeast to be correctly classifiable under Tariff Heading 2102.10, and the same reasoning was applied here.

Conclusion: Pharma Yeast was not classifiable under Tariff Heading 3003.30 and was correctly classifiable under Tariff Heading 2102.10. The appeal failed.

Ratio Decidendi: Goods sold as a raw material for manufacture of medicaments, and not put up as medicaments themselves, are not classifiable under the medicament heading.

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