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Issues: Whether the product honeypro granules was classifiable as a medicament under sub-heading 3003.10 or as a food supplement under sub-heading 2108.90.
Analysis: The product label described it as a high-protein preparation enriched with vitamins and minerals, to be mixed with warm milk and consumed as a nutritional drink. The record did not show a clear disease-specific therapeutic or prophylactic purpose, nor sufficient evidence that it was meant to diagnose, treat, mitigate or prevent any disease. The materials relied upon by the assessee, including drug registration and cited precedents, were found insufficient on the facts because the product was essentially a fortified protein supplement and not shown to be prescribed as a medicament.
Conclusion: The product was correctly classified under sub-heading 2108.90 as a food supplement and not under sub-heading 3003.10 as a medicament, against the assessee.