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TMI Blog2004 (7) TMI 445X X X X Extracts X X X X X X X X Extracts X X X X ..... imha Murthy, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. In both these appeals common question of law and facts are involved and hence they are taken up together for disposal as per law. There are two Orders-in-Original deciding the classification of items Iteol-3 and New Iteol-3. The appellants claim the classification as medicaments under Chapter Heading 3003.10 whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s integra and the Apex Court in the case of ICPA Health Products Pvt. Ltd. v. CCE, Vadodara [2004 (167) E.L.T. 20 (S.C.)] as in an identical product namely Hexiaque used for cleansing of wounds and abrasions and minor cuts and disinfecting the skin prior to surgery has been held to have therapeutic properties and prophylactic use and thus is a medicament for classification under Heading 3003.10. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the item has got medicaments, which are of IP standards. The uses of both the items is for antiseptic purpose and they are not used for plant for disinfecting the plants as insecticides, rodenticides, fungicides, etc. the item cannot be considered as falling under Chapter 3808. It is a medicament as all the ingredients are of IP standards meant to destroy infectious germs or to destroy micro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rapeutic properties and prophylactic uses. Therefore, they are to be considered as medicaments falling under Chapter 3003.10 and not under 3808 as insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant growth regulators, disinfectants and similar products. The description disinfectant has to be read along with other items in the said Heading 3808 which are used for p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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