Classification (HSN Code) for a product uses for "Therapeutic or Prophylactics"-Interpretation of Tarrif ( 3003.10 or 38.08)

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.

ICPA HEALTH PRODUCTS (P) LTD. Versus COMMISSIONER OF C. EX., VADODARA - 2004 (4) TMI 77 - SUPREME COURT OF INDIA