1997 (2) TMI 219

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..... ember (J)]. The correct classification of terpene oil BP/BPC arises for determination in these appeals filed by the Revenue against the order passed by the Collector (Appeals), Chandigarh. The claim of the deptt. is that the item is a `bulk drug classifiable under sub-heading 2906.90 of CETA, 1985 while the respondents/assessees seek classification as medicament under sub-heading 3003.30. .....

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..... ls. He conceded that the product was an unmixed product suitable for therapeutic or prophylactic uses: however, he ruled out classification under Chapter 30 because the product was not put up in measured doses or in packings for retail sale or for use in hospitals, since it was cleared in bulk to other manufacturer M/s Reckitt and Colman (India ) Ltd. for further use in the manufacture of Dettol. .....

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