Phenyle is disinfectant classifiable under sub-heading No. 3801.90 of CET - Central Excise - 125/5/86-CX.3

Phenyle is disinfectant classifiable under sub-heading No. 3801.90 of CET Letter No. 125/5/86-CX.3 Dated 10-11-1986 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi A doubt has been raised after the introduction of new Central Excise Tariff as to whether the product 'PHENYLE' is a disinfectant classifiable under sub-heading No. 3801.90 or as an insecticide under sub-heading No. 3801.20 or as a 'prepared room deodoriser ' under sub-heading No. 3300.90 of CET. 2. The matter has been examined by the Board. The product 'Phenyle' essentially consists of phenols and cresols as active ingredients. These are marketed for household use as a cleaning material with disinfectant properties. It cannot be given the same purposes such as saving crops, protecting useful material, etc. As germicides, these preparations are normally understood as 'disinfectants'. Under the Customs tariff Act, 'disinfectants' are separately classified under the heading 3808.40. However, in the Central Excise tariff, no separate heading has been provided and such products are grouped under sub-heading No. 3801.90 as 'others'. 3. Considering the description, function and uses, the Board is of the view that the commercial product marketed in the name of 'Phenyle' is a preparation and is a disinfectant and accordingly would be classifiable under sub-heading No. 3801.90 of C.E.T. attracting a duty of 15% ad valorem.