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TMI Blog2003 (6) TMI 258X X X X Extracts X X X X X X X X Extracts X X X X ..... branded product, whereas the other is generic. The composition of these products per 1000 litres is as follows : (i) Povidone Iodine IP - 80.21 kg (ii) neutromix S-60 and anomic detergent (active content 58%) - 250 kilogram (iii) superamide L-9 (foaming agent) - 12 kilogram (iv) sodium hydroxide (preservative) - 1.46 kilogram (v) demineralised water - balance 2. The label indicates that the product contains povidone iodine 7.5% w/v. The appellant claimed classification of these products as medicaments in Chapter 30.03 of the Central Excise Tariff, the branded product being in sub-heading 10 and the other in sub-heading 20. The department has sought to classify these goods in Heading 3402.90 as a cleansing agen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s microbicidal properties. The fact that the appellant manufactures and sells povidone iodine solution which does not contain detergent or stabiliser underlines the importance of the presence of the detergent. The directions for the use of the product provided that surgical scrub, which is applied to the patient s skin has to be rinsed off and thereafter, the skin painted with solution of povidone iodine not containing surface active agent. The fact that they are being washed off and the requirement of the use of the povidone iodine solution clearly indicate that it is not used principally for its prophylactic qualities. Note 1(e) to Chapter 30 excludes from that chapter, soaps and other products of Chapter 34 containing added medicament. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epodyne, Septodyne) available as a cleansing solution (scrub) containing 0.75% of available iodine, a solution containing 1% available iodine and other forms. The Japan Medical Products International Trade Association, is cited to say that surgical scrub solution containing 100 mg povidone iodine (10 mg as available iodine) foaming agent and surfactant is used for disinfection of the skin of the operating site. The United States Pharmacopoeia and the Indian Pharmacopoeia are cited to say that povidone iodine is used as an antiseptic. The Extra Pharmacopoeia by Martindale indicates solution of povidone iodine gradually release iodine to exert an effect against bacteria, fungi, viruses, protozoa, cysts, and spores. A wide variety of tropical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... face active agent and stabiliser, the scrub that we are concerned with would also be classifiable as a pharmaceutical product in Heading 30.03. It is confirmed by the Counsel for the appellant that the 5% solution of povidone iodine is in fact so classified. In that event, accepting the departmental representation s contention would result in a situation in which povidone iodine, which is otherwise a pharmaceutical product will cease to be so only because some surface active product had been added to it. 7. Given these facts, it would be reasonable to accept the appellant s contention that the presence of the surface active stabiliser etc. is only to ensure appropriate dispersible to the surface active agent and that it is nor primarily a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 30 of the tariff excludes from its scope soap or other products of Chapter 34 containing added medicament. We do not see how the presence of the note helps the department s case. It only explains that the goods which are clearly identifiable as soap or products of Chapter 34 do not cease to be so classified because they contain added medicament. In other words, if the primary use of the product is as soap or other product of Chapter 34, the presence of medicament in it will not bring it into the scope of Chapter 30. For it to be classified in Chapter 30, its primary function must be therapeutic or prophylactic. Whether a particular product is classifiable in Chapter 30 or elsewhere is to be decided on the facts of each case. We must mentio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e same page of the Explanatory Notes, polyvinyl pyrrolidone-iodine, which is the full name of the product that we are concerned with here, povidone iodine, is also stated to be covered, provided it satisfies the condition of being put up to measured doses or packing for retail sale. 9. The judgments that the Departmental Representative cites are not of any assistance. In Shree Baidyanath Ayurvedic Bhavan Ltd v. C.C.E. - 1996 (83) E.L.T. 492 (S.C.), the Supreme Court held that Dant Manjan Lal could not be classified as a medicament because it had not been shown by acceptable authority to have medicinal properties, and was not sold on prescription. The Tribunal did not agree to classification of lip salve in Heading 30.03 in Alpine Industri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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