Let's take drug A that irritates the esophagus(food pipe). Hence the drug is enclosed in an outer covering (tablet/capsule) that dissolves in the presence of either the stomach/intestinal enzymes, and because of the coating, drug A passes through the esophagus without irritating it. Thus we SWALLOW the tablet! Drug B however, doesn't irritate the esophagus, but when it is enclosed as a capsule/tablet, absorption from the intestine to the blood is really poor because of the coating, and the drug becomes practically useless. Hence, it is advisable to chew the tablet for faster absorption!