ORDER : 1. The issue involved in these two civil appeals concerns classification of medicaments i.e. Beta carotene with Vitamin C, E and Minerals (Selace capsules), Seven Seas Vitamin A & D capsules (Ostebon 400 Mg Capsules, Vitamin A & D capsules. Trade name Aroin capsules, (Megasift-E) Omega-3 Fatty acids with vitamin E capsules, FRS Vitamins and Mineral capsules, Evt. 400 Mf. capsules, power plus capsules (Multivitamine and Mineral capsules). The assessee claimed these goods to be classifiable under sub-heading 3003.10 P or P Medicaments attracted duty @ 15% whereas the Department classified these product as vitamins under Tariff sub-heading 2936.00 attracted duty @ 18% during the relevant period. 2. To answer the above issue, we quote hereinbelow Sub-heading No. 3003.10 (Medicaments) which attracted duty @ 15% as also Tariff Sub-heading ("TSH") No. 2936.00 which attracted duty @ 18%, during the relevant period. "3003.10 - Patent or proprietary medicaments, other than 15% those medicaments which are exclusively Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic." "2936.00 - Provitamins and vitamins, natural or 18% reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent." 3. According to the Department, it is well settled rule of interpretation that when the subject-item falls within the specific entry then general or residuary entry cannot be invoked. Therefore, the limited question which we are required to decide is whether the above Items were classifiable under TSH 2936.00 or whether they were classifiable as medicaments under TSH 3003.10. 4. At the outset, we may point out that TSH 2936.00 refers to vitamins and provitamins. TSH 2936.00 comes under Chapter 29 which deals with Organic Chemicals. On the other hand, TSH 3003.10 comes under Chapter 30 which deals with Pharmaceutical Products. Under Chapter Note No. 2 `Medicaments' are defined to mean goods other than beverages/foods not falling within Tariff Heading No. 30.02 or 30.04 which are either products consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses or unmixed products suitable for use in measured doses. Basically, provitamins and vitamins are organic chemicals under Chapter 29 whereas provitamins plus active ingredients as prescribed in the British or Indian Pharmacopeia could fall under Chapter 30 (Pharmaceutical Products). 5. Basically, provitamins and vitamins are organic chemicals under Chapter 29 whereas provitamins plus active ingredients as prescribed in the British or Indian Pharmacopeia could fall under Chapter 30 (Pharmaceutical Products). 5. At this stage, we may also state that under the HSN, medicaments have been expressly excluded from the purview of Tariff Heading 29.36. 6. All these aspects including the claim of the assessee that the above Items do have therapeutic or prophylactic value and that they fall in the category of medicaments were brought to the notice of the Adjudicating Authority. However, the said Authority has not properly examined any of the above issues. 7. In the circumstances, there is no merit in the above civil appeals and the same are accordingly dismissed with no order as to costs. Appeals dismissed.