Tariff classification of medicine kits turns on real commercial character, not mere packing with ancillary items.

Medicines packed with bought-out items in corrugated boxes for supply under the Integrated Child Development Scheme were held not to fall within the tariff entry for first-aid boxes and kits. The decisive point was that first aid refers to immediate emergency treatment, and first-aid kits ordinarily contain common emergency articles such as dressings, bandages, antiseptics and simple instruments. By contrast, the goods consisted of pharmacopoeial medicaments intended for treatment of specific ailments and generally requiring medical prescription or professional diagnosis. Mere packing with ancillary items did not alter their essential character, so classification had to follow the real nature and trade understanding of the goods.

---

---

Issues: Whether the medicines packed with bought-out items in corrugated boxes for supply under the Integrated Child Development Scheme were classifiable as first-aid boxes and kits under Heading 3005.90, or as pharmacopoeial medicaments under Heading 3003.20.

Analysis: The decisive question was whether Chapter Note 3(g) to Chapter 30, which covers first-aid boxes and kits, applied to the goods as cleared. The majority held that first aid denotes immediate emergency treatment, and that the contents ordinarily associated with a first-aid box or kit are common emergency articles such as dressings, bandages, antiseptics and simple instruments. The products in question were pharmacopoeial medicaments meant for treatment of specific ailments and required medical prescription or professional diagnosis. The packing in corrugated boxes with some ancillary items did not transform them into first-aid boxes or kits. The goods were therefore not covered by the specific entry for first-aid boxes and kits and could not be forced into the residuary heading for pharmaceutical goods not elsewhere specified.

Conclusion: The goods were not classifiable under Heading 3005.90 and were correctly classifiable under Heading 3003.20.

Final Conclusion: The appeal succeeded and the departmental classification was set aside, with consequential relief to the assessee in accordance with law.

Ratio Decidendi: A pharmacopoeial medicine kit does not become a first-aid box or kit merely because it is packed with ancillary items; tariff classification must follow the real nature and trade understanding of the goods, and a specific entry cannot be extended by residuary reasoning.

---