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CHAPTER 30

  PHARMACEUTICAL PRODUCTS

Notes:

1. This Chapter does not cover:
 

(a) Foods or beverages (such as, dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters) (Section IV);

(b) Plasters specially calcined or finely ground for use in dentistry (Chapter 25);

(c) Aqueous distillates or aqueous solutions of essential oils, suitable for medicinal uses (Chapter 33);

(d) Preparations of Chapter 33 even if they have therapeutic or prophylactic properties;

(e) Soap or other products of Chapter 34 containing added medicaments;

(f) Preparations with a basis of plaster for use in dentistry (Chapter 34);

(g) Blood albumin not prepared for therapeutic or for prophylactic uses (Chapter 35).
 

2. For the purposes of heading No. 30.03 :
 

(i) 'Medicaments' means goods (other than foods or beverages such as dietetic, diabetic or fortified foods, tonic beverages) not falling within heading No. 30.02 or 30.04 which are either :-
 

(a) products comprising two or more constituents which have been mixed or compounded together for therapeutic or prophylactic uses; or

(b) unmixed products suitable for such uses put up in measured doses or in packings for retail sale or for use in hospitals.
 

(ii) 'Patent or proprietary medicaments' means any drug or medicinal preparation, in whatever form, for use in the internal or external treatment of, or for the prevention of ailments in human beings or animals, which bears either on itself or on its container or both, a name which is not specified in a monograph, in a Pharmacopoeia, Formulary or other publications, namely :-
 

(a) The Indian Pharmacopoeia;

(b) The International Pharmacopoeia;

(c) The National Formulary of India;

(d) The British Pharmacopoeia;

(e) The British Pharmaceutical Codex;

(f) The British Veterinary Codex;

(g) The United States Pharmacopoeia;

(h) The National Formulary of the U.S.A.;

(i) The Dental Formulary of the U.S.A.; and (j) The State Pharmacopoeia of the U.S.S.R.;

- or which is a brand name, that is, a name or a registered trade mark under the Trade and Merchandise Marks Act, 1958 (43 of 1958), or any other mark such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to that medicine for the purpose of indicating or so as to indicate a connection in the course of trade between the medicine and some person, having the right either as proprietor or otherwise to use the name or mark with or without any indication of the identity of that person.
 

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 :-
 

(a) Sterile surgical catgut, similar sterile suture materials and sterile tissue adhesives for surgical wound closure;

(b) Sterile lammaria and sterile laminaria tents;

(c) Sterile absorbable surgical or dental haemostatics;

(d) Opacifying preparations for X-ray examinations and diagnostic reagents designed to be administered to the patient, being unmixed products put up in measured doses or products consisting of two or more ingredients which have been mixed together for such uses;

(e) Blood grouping reagents;

(f) Dental cements and other dental fillings; bone reconstruction cements;

(g) First-aid boxes and kits; and

(h) Chemical contraceptive preparations based on hormones or spermi-cides.
 

4. This Chapter does not cover Pharmaceutical products and medicaments containing alcohol, opium, Indian hemp or other narcotic drugs. For the purposes of this Note, 'Alcohol', 'Opium' , 'Indian hemp' , 'Narcotic drugs' and 'Narcotics' have the meanings assigned to them in Section 2 of the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (16 of 1955).

5. In relation to products of heading No. 30.03, conversion of powder into tablets or capsules, labelling or relabelling of containers intended for consumers and repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to 'manufacture'.

6. In relation to products of heading No. 30.04, 'brand name' means a brand name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented word or any writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person.
 
 
 

Heading 
No. 

Sub-heading No. 

Description of goods 

Rate of duty 

(1) 

(2) 

(3) 

(4) 

30.01

3001.00 

Glands or other organs, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included

16% 

30.02

3002.00 

Antisera and other blood fractions; Vaccines, Toxins, Cultures of micro-organisms (including ferments but excluding yeasts) and similar products

Nil 

30.03 

 

Medicaments (including veterinary medicaments) 

 
 

3003.10 

- Patent or proprietary medicaments, other than those medicaments which are exclusively Ayurvedic, Unani, Siddha, Homoeopathic or Bio-chemic 

16% 

 

3003.20 

- Medicaments (other than patent or proprietary) other than those which are exclusively used in Ayurvedic, Unani, Siddha, Homoeopathic or Bio-chemic systems 

16% 

   

- Medicaments, including those used in Ayurvedic, Unani, Siddha, Homoeopathic or Bio-chemic systems:

 
 

3003.31 

-- Manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940' (23 of 1940) or Homoeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homoeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia 

Nil 

 

3003.32 

-- Medicaments (including veterinary medicaments) used in bio-chemic system and not bearing a brand name 

Nil 

 

3003.39 

-- Other 

16% 

30.04 

 

Wadding, gauze,bandages and similar articles (for example, dressings, adhesive plasters, poultices) impregnated or coated with pharmaceutical substances or put up in forms or packings for medical, surgical, dental or veterinary purposes 

 
 

3004.10 

- Not bearing a brand name 

16% 

 

3004.90 

- Other 

16% 

30.05 

 

Pharmaceutical goods, not elsewhere specified 

 
 

3005.10 

- Chemical contraceptives 

Nil 

 

3005.20 

- Dental cements and other dental fillings 

16% 

 

3005.30 

- Oral rehydration salts 

Nil 

 

3005.90 

- Others 

16%