1997 (4) TMI 165 - AT - Central Excise

Summary

The appellate tribunal upheld the classification of phenyle as a disinfectant, not a medicament, based on its function and ingredients. The decision was consistent with previous tribunal rulings and a Supreme Court explanation of disinfectants. The appeals were rejected. (M/s. Rosin and Terpentine Factory v. Collector of Central Excise) [1997 (4) TMI 165 - CEGAT, NEW DELHI]