1999 (5) TMI 219 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled that the product Butox Liquid is classifiable as a medicine under sub-heading 3003.10, not as an insecticide under sub-heading 38.08. The decision was based on the product's use for treating parasites on animals, making it a medicament according to Chapter 30 of the Central Excise Tariff Act. The appeal filed by the Revenue was allowed.