As per the prevalent law and classification Apex court has held that, " the expression product uses for Therapeutic or Prophylactics " fall under Sub-Heading 3003.10 and not under 38.08 of the Tariff Act.
If a product comprises of two or more constituents which have been mixed together for therapeutic or prophylactic uses, then it would be a medicament.
Product classification for therapeutic or prophylactic use dictates treating composite preparations as medicaments for tariff purposes.
Products described as product uses for Therapeutic or Prophylactics are to be treated as medicaments for tariff classification; mixtures of two or more constituents combined for therapeutic or prophylactic purposes qualify as a medicament and should be classified accordingly, with the intended therapeutic or prophylactic use and composite nature determining the applicable tariff heading.
Note: It is a system-generated summary and is for quick reference only.
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