Government of Pakistan
Model Customs Collectorate of Appraisement
Custom House, Karachi
No. CC-28/2010(A) Dated: 02.02.2011
PUBLIC NOTICE NO. 02/2011
SUB: PCT Classification of “Hajmola Tablets-Dabur”
The case regarding classification of product namely “Hajmola Tablets – Dabur” has been referred to the Classification Centre of this Collectorate by the Model Customs Collectorate of PaCCS, Custom House, Karachi/Directorate General of Intelligence and Investigation- FBR, Karachi in pursuance of Honourable High Court’s order dated 04.11.2010 in C.P. No. D-2902/2010.
2. The product “Dabur Hajmola Tablets”, as per information provided by the importers and literature available on the official web-site of the manufacturer, www.dabur.com/Export-Health%20Care-Hajmola, is a tasty digestive tablet tat aids digestion, especially after a meal. The literature further describe that “Dabur Hajmola” is a mixture of medicinal herbs and culinary spices like Nimbu Saar (Lemon Extracts), Krishna Lavan (Black Salt) and Jeera (Cummins Seeds), sodium chloride etc., available in bottle contains 120 tablets each. The product is used to simulate the digestive power, eases condition of fiatulence, increase appetite, aids digestion, relieves indigestion and supposed to control dyspepsia. The label pasted on the bottle describes that the product comprises of the following ingredients:
“Salt, Sugar, Concentrate of Lemon, Black Salt, Cummins Seed, Black Pepper, Dry Ginger, Long Pepper, Navsadar”
3. Importers contended that the product namely “Dabur Hajmola Tablets” is an “Ayurvedic medicine” of PCT heading 3004.9010 on the following arguments:
i) The label paste on the bottles conspicuously mentioned “Proprietary Ayurvedic Medicine”.
ii) The product contained the ingredients included in Ayurvedic Pharmacopia of India.
iii) The product is for medical purpose i.e. eases condition of flatulence increase appetite, aids digestion and relives indigestion.
iv) A specific heading has been created under heading 30.04 (i.e. 3004.9010) for Unani, Ayurvedic and oriental medicine. Hence, by application of Rule 3(a) of General Interpretation Rules, the goods are classifiable under this heading and not in heading 21.06, which is meant for “Food Preparation not specified elsewhere”, meaning thereby that PCT heading 21.06 only comes in picture when the goods could not be classified elsewhere in the Tariff.
v) S.No. 14 & 16, Page IV-2106-3 of the Explanatory Notes clearly describes that the food supplements intended for prevention or treatment of disease or ailments are excluded from heading 21.06 and fall for classification under heading 30.04.
vi) The classification issue of the product was also raised in India. However, CEGAT, Court-III, New Delhi decided classification of Hajmola in Chapter 30. The decision was upheld by the Supreme Court of India vide Appeal No. 5172-5177 of 2002 (Commissioner of Central Excise Chandigarh v/s. M/s. Dabur India Ltd.)
vii) Board vide letter No. 3(15)STP/99/Pt-9 dated 01.04.2004 decided classification of Sharbat Sandal and Sharbat Bazoori under heading 3003.9010 as Ayurvedic medicine.
4. On the other hand, the staff of MCC(PaCCS) and the representatives of the Directorate General of Intelligence and Investigation-FBR are of the view that the literature and representative sample provided by the importer clearly reveals that the impugned product is not covered by the definition of medicaments as given in the Explanatory Notes to heading 30.04. Further, no specific definition of Ayurvedic and other oriental type medicine is given in the Explanatory Notes. However, as per literature Ayurvedic stresses the use of vegetables and hundreds of vegetable drugs are employed in it and as per H.S. Code 3004 such supplements are excluded from H.S. Code 30.04, and recommended for classification under PCT heading 21.06. According to them admittedly the Hajmola Tablets are just for digestion, as inscribed on the bottle and the digestive-aids are excluded from the H.S. Code 30.04.
5. The arguments of the MCC (PaCCS) regarding its classification under heading 2106.9090 as a food supplement are based on Explanatory Notes page VI-3004-4 under heading 3004, wherein it is mentioned that product consisting of a mixture of plants or parts of plants mixed with other substances used for making herbal infusions or herbal teas (e.g. those having laxative purgative, diuretic or carminative properties) are excluded from PCT heading 30.04 and fall for classification under heading 21.06 meant for “Food Preparations”. From that example, the department has inferred that merely having subsidiary or minor medicinal properties, the product cannot be classified under heading 30.04. The importers, on the other hand have drawn attention to S.No. (16) at page IV-2106-3 to the Explanatory Notes to heading 2106 which excludes preparations based on extracts from plants etc from heading 21.06 and classifies under 30.03 or 30.04 provided the same are intended for the prevention or treatment of diseases or ailments .
6. The Committee has examined arguments of both the sides. The product namely “Hajmola” has been put up in tablet form for retail sale. It comprises of various ingredients used to ease the condition of flatulence, increase appetite, aids digestion and relieves indigestion. The MCC (PACCS) and Directorate of Intelligence and Investigation-FBR have relied upon the following para under heading 30.04 at page VI-3004-3 of Explanatory Notes:
“Moreover, the product consisting of a mixture of plants or part of plants or consisting of plants or parts of plants mixed with other substances, used for making herbal infections or herbal “teas” (e.g. those having laxative, purgative, diuretic or carminative properties), and claimed to offer relief from ailment or contribute to general health and well-being, are also excluded from this heading (heading 21.06).”
7. On the contrary at Sr. No. 14, Page IV-2106-3, the same example has been cited for classification under heading 21.06 provided the product do not have therapeutic or prophylactic dose of an active ingredient, in which case it will attract classification under heading 30.04.
8. It may further be mentioned that the Explanatory Notes to Chapter 30 do not define medicines based on unani, ayurvedic and other oriental type medicines. However, the Government has created special tariff headings 3003.9010 & 3004.9010 at national level for such medicines. Medicaments otherwise meeting the basic requirements (like having therapeutic or prophylactic uses etc.) therefore are to be classified in these headings regardless of the fact that Explanatory Notes do not describe such type of medicine specifically. The literature provided by the importers describes that the impugned product is used to ease condition of flatulence, increase appetites, aids digestion and relieves indigestion. Product has been presented in tablet form for retail sale. The label pasted on the bottles clearly indicates “Proprietary Ayurvedic Medicine”. The dosages has also been mentioned thereon for adults as well as children. The product is registered as “Ayurvedic Medicine” in India. Further to confirm whether the impugned product is an Ayurvedic medicine or otherwise, the Committee referred the issue alongwith representative sample / literature to the Registrar, National Council for Tibb, Islamabad. The Professor H.M. Munawar Shaikh, President National Council for Tibb, Islamabad vide letter Ref. No. Co/C/R/2010 dated 28.01.2011 has opined that tablets Hajmola s an Ayurvedic Medicine used in minor complaints of stomach / abdomen.
9. In view of the above, the Committee concluded that, by application of Rule 1 and 3(a) of the General Rules for interpretation of Harmonized System / Pakistan Customs Tariff, the “Hajmola Tablets” are appropriately classifiable under PCT heading 3004.9010 being Ayurvedic Medicine.
Signed by
(Gul Rehman)
Additional Collector/Chairman PCT Committee
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