2004 (6) TMI 133

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..... t is found - (a) The issue involved is classification of the product 'Microshield-2', utilised, as per Doctors certificates, on record, as an antiseptic. The show cause notice issued proposed, to deny the classification as medicament under 3003.10 proposed the classification under 3304, on the grounds - "It is observed from the labels of the said product that the same contain (a) Emollient ( .....

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..... containing chlorhxidine Gluconate solution IP 2.5% v/v, are all containing emollient and moisturiser for washing and care of skin along with certain specified drug ingredients surveyed as antiseptic. Therefore, while these have some prophylactic application, there are essentially preparations for the care of skin and are barred from Chapter 30 by reasons of Chapter Note 1(d). Then again, the app .....

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..... ellants under the said prescribed percentage of the referred active ingredients is different in terms of percentage, although the trade name is the same as that referred in the drug licence. It is therefore, that the Asstt. Commissioner come to the conclusion that the subject products, containing essential emollient and moisturiser, are preparation for the care of the skin, while the antiseptic fu .....

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..... this product are the hospitals and other similar places and not generally bought and sold by other persons from the market. There is no indication on the labels suggesting either of its sale through pharmacists or under prescriptions from the Doctors. Accordingly, these products are liable to be brought and sold in any shop and no restriction is placed in this regard. The heavy Emollient and mois .....

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..... nder their Act, then no reason is found to eject the entity from Heading 3003.10 of CETA, 1985. (d) The issue is found to be also settled by the Tribunal in favour of assessee in assessees own case 2002 (142) E.L.T. 599, confirmed by the Supreme Court. Following the same, the entity herein when accepted to be used as an antiseptic by a Doctor the same cannot be found to classified anywhere other .....

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