Tariff classification of papain preparation as a medicament under Chapter 30, not a prepared enzyme under Heading 35.07.

Papain IP/BPC, a preparation of dried papaya latex mixed with additives, was classifiable as a medicament under Chapter 30 because it was described in the Indian and British Pharmacopoeia, had digestive properties, and was compounded for therapeutic use. Note 2 to Chapter 30 covered products mixed or compounded for therapeutic or prophylactic use, while Note 1(b) to Chapter 35 excluded medicaments of Chapter 30. Heading 35.07 applied only to prepared enzymes not elsewhere specified or included, so the product fell outside that heading and within Chapter 30.

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Issues: Whether Papain IP/BPC, being a mixture of dried latex of unripe papaya with additives, was classifiable as a medicament under Chapter 30 or as a prepared enzyme under Heading 35.07 of the Central Excise Tariff.

Analysis: The product was described in the Indian and British Pharmacopoeia and was shown to have digestive properties. The composition included dried latex of papaya mixed with lactose, sodium metabisulphite and cystine, which supported the claim that it was a prepared product for therapeutic use rather than a plain enzyme preparation. Note 2 to Chapter 30 covered products mixed or compounded for therapeutic or prophylactic use, while Note 1(b) to Chapter 35 excluded medicaments and other products of Chapter 30. Heading 35.07 applied only to prepared enzymes not elsewhere specified or included, and the product's character brought it within Chapter 30.

Conclusion: The product was held classifiable under Chapter 30 as a medicament and not under Heading 35.07.

Final Conclusion: The assessee succeeded on the tariff classification dispute, and the product was accepted as a medicament for central excise purposes.

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