1999 (5) TMI 219

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..... dents. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal filed by Revenue is whether the product Butox Liquid manufactured by the respondents is classifiable as medicine under sub-heading 3003.10 or classifiable as insecticide under sub-heading 38.08 as decided by the Collector (Appeals) in the impugned order. 2. The respondents under their letter dated 11-2-1999 .....

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..... r prophylactic uses. It is not disputed that the impugned product is used for curing flies on bovines, sheeps, scab mite, ticks and similar other insects infecting animals. 5. Following the decision in the case of Pharmasia Pvt. Ltd. (supra) we hold that the impugned product is a medicament classifiable under sub-heading 3003.10 and accordingly we allow the appeal filed by the Revenue.
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