2005 (10) TMI 114 - AT - Central Excise

Summary

Issues:
Classification of medicaments in the form of tablets/injections with fixed doses of Vitamin B1, B6, B12 under Chapter 30 of the Central Excise Tariff.

Analysis:
1. The Tribunal considered the classification of Vitamin B Complex Tablets NFI, analyzing whether they fall under Tariff sub-heading 2936.00 as vitamins or under sub-heading 3003.20 as medicaments. The Bench concluded that the product, a formulation of several vitamins with other ingredients, does not qualify as a separate chemically defined vitamin under 2936.00. The product was deemed to satisfy the criteria of therapeutic or prophylactic use, leading to its classification under sub-heading 3003.20 as claimed by the appellants. The Collector's misinterpretation of the Tariff entry was noted, and the appeal was allowed based on the correct classification under Chapter 30.

2. In the case of M/s. Emerck India Ltd. v. CCE, Mumbai, the Bench considered the prohibition on the manufacture, sale, and distribution of fixed dose combinations of Vitamin B1, B6, B12 for human use. Despite the prohibition, it was recognized that such combinations have prophylactic activity, as indicated by the Drugs Controller's letter based on the Drugs Technical Advisory Board's opinion. The Tribunal classified these combinations under Chapter Heading 3003.10 as medicaments, emphasizing the therapeutic or prophylactic value of the fixed dose combinations of vitamins.

3. The Tribunal upheld the classification under Chapter Heading 3003.10 for fixed dose combinations of vitamins, emphasizing their brand/trade names and prophylactic use. This classification was deemed more appropriate than the alternative classification under Heading 2936.00. Rule 3(c) of the Rules of Interpretation of the Schedule supported the conclusion that the products are correctly classifiable under Chapter 30 as medicaments.

In conclusion, the Tribunal upheld the classification in the case of M/s. Emerck India Ltd. v. CCE, Mumbai, and answered the reference accordingly. The matter was to be placed before the appropriate Bench for the resolution of the classification issue, emphasizing the importance of considering the therapeutic and prophylactic value of medicaments in determining their classification under the Central Excise Tariff.