Pulmoclaer tablet, containing Acetylcysteine 600 mg and Acebrophylline 100 mg, is not a steroid. Acebrophylline is a xanthine derivative with bronchodilator and mucolytic properties, helping to relax the airways and reduce inflammation. Acetylcysteine is a mucolytic agent that thins and loosens thick mucus in the lungs, making it easier to clear.