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Issues: Whether the goods, namely various gluconate products, were classifiable as medicaments under Chapter 30 or as organic chemicals under Chapter 29.
Analysis: Chapter Note 2 to Chapter 30 applies only where goods are either products compounded together for therapeutic or prophylactic use, or unmixed products suitable for such use and put up in measured doses or in packings for retail sale or for use in hospitals. The products in question were described as separate gluconates rather than mixtures of constituents, so the relevant enquiry was whether they were packed in measured doses or retail packings. Since the goods were packed in 25 kg packs, they did not satisfy the requirement of being put up in measured doses or in retail sale packing. They therefore did not fall within the definition of medicaments under Chapter 30.
Conclusion: The classification under Chapter 29 as organic chemicals was upheld and the challenge to the impugned classification failed.
Final Conclusion: The appeal was rejected and the Revenue's classification prevailed.
Ratio Decidendi: Goods can be classified as medicaments under Chapter 30 only if they satisfy the specific conditions in the chapter note, including suitable therapeutic or prophylactic use and the prescribed form of packing where required; absent those conditions, classification under Chapter 29 is maintainable.
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