2004 (4) TMI 77

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..... if a product comprises of two or more constituents which have been mixed together for therapeutic or prophylactic uses, then it would be a medicament. As stated above, the Appellants' products were examined by the Chemical Examiner who has opined that these products have therapeutic properties. Also admittedly these products are used for disinfecting the skin prior to surgery. As per Concise Oxfor .....

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..... ll be classifiable under Tariff Item 3003.10 - Decided in favour of assessee.
S.N. Variava and H.K. Sema, JJ. [Judgment per : S.N. Variava, J.]. - These Appeals are against the Judgment of the Customs, Excise and Gold (Control) Appellate Tribunal (for short CEGAT), dated 1st May, 1998. 2. Briefly stated the facts are as follows : The Appellants manufacture, amongst other things, Hexiprep, H .....

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..... The labels of the three products describe them as "superior surgical microbicidal solution". It is admitted that Hexiprep is used to paint the skin as required to disinfect the skin before surgery. It is for rapid skin disinfection prior to surgery. Hexiaque is used as a skin disinfectant to paint the skin before surgery and as a wound disinfectant. It is described as a cleanser and is used for cl .....

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..... at the Chapter does not apply to "Medicaments". Chapter Note 2(i) to Chapter 30 defines "Medicaments" as follows : "'Medicaments' means goods (other than foods or beverages such as dietetic, diabetic or fortified foods, tonic beverages) not falling within heading No. 30.02 or 30.04 which are either :- (a) products comprising two or more constituents which have been mixed or compounded together f .....

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..... and abrasions and minor cuts and to disinfect the skin prior to surgery. They therefore also have prophylactic uses. As the products have therapeutic properties and prophylactic uses they are Medicament falling under Chapter 30. As they fall under Chapter 30 by virtue of Note 1(c) to Chapter 38, they do not fall within Chapter 38. It will therefore have to be held that the products cannot be clas .....

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