Classification of vitamin-based preparations as medicaments under Chapter 30 where compounded with other therapeutic ingredients and used prophylactically.

Mulmin drops and capsules containing vitamins together with ingredients such as zinc sulphate and ferrous gluconate were held to be compounded preparations with separate pharmaceutical functions, intended for therapeutic or prophylactic use. On that basis, and applying the Chapter Notes, pharmacopoeial entries and prior reasoning on similar formulations, the products were treated as falling within the scope of medicaments under Chapter 30 rather than as a mere vitamin intermixture under Chapter 29. The classification under Chapter Heading 3003.10 was therefore affirmed and the revenue challenge failed.

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Issues: Whether Mulmin drops and capsules, comprising vitamins with other ingredients such as zinc sulphate and ferrous gluconate, were classifiable as medicaments under Chapter Heading 3003.10 of the Central Excise Tariff Act, 1985 or as vitamins under Chapter sub-heading 2936.00.

Analysis: The products were found to contain not merely vitamins but also other ingredients having separate pharmaceutical functions. The Assistant Commissioner had examined the composition, the Chapter Notes to Chapters 29 and 30, the pharmacopoeial entries, and the chemical report, and concluded that the goods were preparations mixed or compounded with other pharmaceutical necessities for therapeutic and prophylactic use. The Tribunal also applied its earlier reasoning on similar vitamin formulations and held that such products, when put up as preparations with other ingredients and intended for therapeutic or prophylactic use, do not fall within the limited scope of intermixtures of vitamins under Chapter 29 but answer the description of medicaments under Chapter 30.

Conclusion: The goods were correctly classifiable as medicaments under Chapter Heading 3003.10 and not under Chapter sub-heading 2936.00.

Final Conclusion: The revenue challenge to the classification failed, and the orders classifying the products under Chapter 30 stood affirmed.

Ratio Decidendi: A preparation containing vitamins along with other ingredients, which is compounded for therapeutic or prophylactic use, is classifiable as a medicament under Chapter 30 and not as a mere vitamin intermixture under Chapter 29.

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