Prima facie medicament classification supported by medicinal ingredients and literature; pre-deposit waived and recovery stayed.

Goods claimed as medicaments were treated, on a prima facie basis, as falling outside cosmetic or oral and dental hygiene preparations because the products contained ingredients with medicinal properties and were supported by literature indicating medical use. The Tribunal found that the departmental material did not displace the classification claim at the interim stage, and that final classification required adjudication by the proper authority rather than reliance on a chemist's report alone. On that basis, waiver of pre-deposit was granted and recovery was stayed.

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Issues: Whether the applicant was entitled to waiver of pre-deposit of duty in respect of the products cleared by it, on a prima facie view that the goods were classifiable as medicaments rather than as preparations for oral and dental hygiene.

Analysis: The products were found, at the interim stage, to contain ingredients with medicinal properties and to be supported by literature indicating medical use. The material before the Tribunal did not prima facie establish that the goods were cosmetic preparations or that the test relied upon by the department displaced the applicant's classification claim. The proper classification was also treated as a matter for adjudication by the departmental authority, not the chemist's report alone.

Outcome: Waiver of pre-deposit was granted and recovery was stayed.

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