https://www.taxtmi.com/caselaws?id=90023 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. en-us Tue, 16 Mar 1999 00:00:00 +0530 Sat, 01 Oct 2011 18:20:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90023 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. Case-Laws Central Excise Tue, 16 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90023