2003 (11) TMI 413 - AT - Central Excise

Summary

Issues: Classification of TOCOFER Capsules under Chapter 3003.10 vs. Heading 29.36

Classification under Chapter 3003.10:
The appellant, a manufacturer of P. P. Medicines, appealed against the classification of TOCOFER Capsules as medicaments under Chapter 3003.10. The lower authorities had classified TOCOFER and another entity as medicaments, while the Department claimed the goods should be classified under Heading 29.36 covering Vitamins and Provitamins. The Commissioner (Appeals) classified TOCOFER Capsules under Heading 29.36 and the other entity under Heading 3003.13. The Tribunal analyzed the literature and prescription details of TOCOFER Capsules, noting they are capsules of Vitamin E in various presentations without admixture, prescribed for different conditions. The mode of presentation, packaging, and prescription indicated that TOCOFER Capsules could be considered a medicament under Chapter 2 to Chapter 30 of the Central Excise Tariff, possibly as a patent or proprietary medicament. The Tribunal applied Rule 3(c) of the Tariff Interpretation Rules, preferring Heading 3003.10 over 29.36 due to numerical order. The absence of chapter notes in Chapter 29 excluding the entity under consideration, along with HSN heading notes, supported the classification under 3003.10. Previous Tribunal decisions and the appellant's regulation by Drug Central Authorities further reinforced the classification under Heading 3003.10.

Decision and Conclusion:
After considering the material on record, the Tribunal concluded that TOCOFER Capsules should be classified under Heading 3003.10 as a medicament. The appeals were allowed accordingly, and the order was made in favor of the appellant.