TaxTMI 
TaxTMI 
1998 (3) TMI 483
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....were packed in corrugated boxes, as asked by the Government of India, along with duty paid bought out items namely Bandage 5 cm x 5 cm x 12 cm, Absorbent cotton wool 400 gms x 2 pks, Mid upper circumference tape 5 tapes, Brochures in regional language 2 Nos., Tincture Iodine solution IP 450 ml). They filed classification list No. 7/88-89, dated 1-4-1988 for the period 1988-89 declaring classification under sub-heading 3003.20 which was approved by the Assistant Collector of Central Excise on 29-8-1988. 2. The Collector of Central Excise, Division K-II, Bombay vide his order dated 13-3-1989 directed the Assistant Collector to file Review application before the Collector of Central Excise (Appeals) for modification of approval of the classification list to the extent of classifying the above mentioned products under Chapter 30, sub-heading 3005.90 chargeable to duty at the rate of 15% ad valorem. The reason given in the said application for revision of the classification list was as under : "Assessee has been packing and clearing the above products in kits for Integrated Child Development Scheme of Government in corrugated boxes along with other medicaments. In view of Cha....
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....tor to come'. (d) Family health Guide and Medical Encyclopaedia of Readers Digest defines first aid as : First-Aid is emergency treatment given to a injured, drowning, unconscious or suddenly ill person before professional medical help arrives. (e) Butterworths Medical Dictionary, 2nd Edition by Macdonald Critchley defines First Aid as : Immediate treatment given on the spot in cases of accidental or other injuries, usually by experienced but not necessarily medically qualified persons, before more expert medical or surgical attention can be obtained. First-Aid Boxes and Kits (Contents) (a) Rush - Presbyterian - St. Lukes Medical Centre - Medical Encyclopaedia edition 1991 at page 346 by way of illustration gives the contents of a First-Aid Box and Kit as follows : (a)  Bandages (b) Antiseptic lotion (c) Tissues (d) Scissors (e) Safety pins and (f) Tweezers (b) Family health Guide and Medical Encyclopaedia of Readers Digest gives the usual contents of a First Aid box and Kit as : (a)  Sterile gauze pads (b) Adhesive tape (c) Box of band aids (d) Absorbent cotton wool (e) Tongue depressors (f) Flashlight (g) Safety matches (h) Pair ....
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....) Tetracycline Eye Ointment IP Conjunctivitis - non specific. Eye ailment. All the above products are used to treat/cure diseases/ailments and complaints. Before administering the same, a professional will have to determine the ailment complained of. For example, what is the stomach ailment for Mebendazole tablets, the kind of skin disease (for use of Benzyl Benzoate application) or the kind of eye ailment for (use in the administration of Sulphacetamide) or Tetracycline Eye ointment. One of the aforesaid drugs namely mebendazole tablets are Schedule H drugs, as seen from the label of this product at page 16 of the paper book. This is to be sold by retail on the prescription of a Registered Medical Practitioner only and cannot be used without consultation of the medical professional. Therefore, the above six items cannot be considered as medicines for first aid which are administered to persons in an emergency before professional help is available for the victim. Even the items purchased from outside like absorbent cotton wool, bandage, which are packed in corrugated boxes and supplied with the above six products manufactured by the appellants, were for effective treatment....
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.... law. Sd/- (Jyoti Balasundaram) Member (J) Dated 3-12-1996 5. [Contra per : S.K. Bhatnagar, Vice President]. - With due respects to Hon'ble Member (Judicial), my views and orders in the matter are as follows. 6. It is observed that the basic issue involved in this case is classification of the item in question described by the appellants as a 'corrugated box' containing 6 pharmacopoeial products manufactured by the appellants along with some items purchased from outside (and supplied to the Government of India for Integrated Child Development Scheme). 7. The Department has claimed that the item was in the nature of a first aid box or kit covered by sub-clause (g) of Chapter Note 3 whereas the appellants have contended that it is a medicine kit but not a first aid kit. 8. The relevant portion of Chapter Note 3 reads as follows : "3. Heading No. 30.05 applies only to the following, which are to be classified in that heading and in no other heading of this Schedule : (g) First-aid boxes and kits; and ....." The relevant portion of Heading 30.05 reads as follows : "30.05 &n....
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....fference to the contents of the first aid box required by the people or paramedicos. Just, for example, in a Jungle or field, where there are more snakes, the snake bite lancet and other items required for the purpose are more important but in a factory where accidents due to machines, chemicals, fire or electricity etc. are involved, different things may be required for first aid whereas in schools, simpler other things may be sufficient. 12. It is well known in the development schemes, to provide first aid to villagers, the Government of India and/or State Governments employ paramedicos who may be trained to deal with minor common ailments in the area and provide first aid till the regular doctor or medico arrives. The pharmaceutical products mentioned by the appellants are such, use of which is common knowledge these days and today, first aid is taken or given by family members, neighbours or paramedicos not merely in case of accident or sudden illness or in emergency only but as a matter of course pending visit to a dispensary or hospital or a visit of a doctor. In fact, this type of first aid, by itself, or with self help or the help of a paramedico proves sufficient, ....
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....rd to support the order proposed by Hon'ble Member (J). Shri S.K. Madan, the learned SDR did not argue anything just, to say in one sentence that he supports the order proposed by Vice President. 17. The appellants packed six items of medicines along with Bandage, Absorbent Cotton Wool etc. as noted in the order of learned Member (J) in a corrugated box. Can these items be classified in the residuary sub-heading 3005.90 as 'others' or under sub-heading 3002.20 as - 'Patent or proprietary medicaments, other than those medicaments which are exclusively used in Ayurvedic, Unani, Siddha, Homoeopathic or Biochemic.' The appellants had declared their item in their CH. No. 7/88-89 under sub-heading No. 3002.20, which was approved by the Assistant Collector. In the column "particulars of the item" furnished along with the classification list they had disclosed as follows :- Full description Tariff Item Unit 1. Paracetamol Tablets I.P. Each Tablet contains : Paracetamol I.P. 500 mg. 3003.20  500T 2. Mebendazole Tablets U.S.P. Each Tablet contains : Mebendazole U.S.P. 100 mg. - do -  450T 3. Benzyl Benzoate Applica....
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....9. The Revenue's ground is that this item is a 'Medicine Kit' and should be considered for classification under sub-heading No. 3005.90 as 'other' although it is admitted that it is a pharmacopoeial product. There is no specific claim that the item is a 'first aid boxes and kits'. There is also no specific finding by Collector (Appeals) that it is a 'First aid boxes and kits'. The Revenue admits the item to be a pharmacopoeial product but as it is packed in a 'Medicine Kit', they require it to be considered as a residuary item under sub-heading 3005.90. For this purpose the aid of Note 3(g), which applies to "First Aid Boxes and Kits" is pressed. The Revenue has not averred or any finding arrived as stated that the item is a "First aid box and a kit' and hence, the invocation of Note 3(g) is totally misplaced. The item admittedly being a pharmacopoeial medicament, it can be treated as a 'First aid box and a kit'. Moreover, the definition of this term is quite clear that 'First aid' refers to immediate care given to a victim of an accident, sudden illness, or other medical emergency as per Medical Encyclopaedia at page 344. The Lexicon Webster Dictionary Vol. I also defines as ....