9911796707
TMI Blog2004 (6) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... eard both sides & considered the material on record. It 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and micro Handrub with emollient and moisturiser 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 r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne 7.5 w/v. What has been manufactured by the appellants 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... way the appellants case that the only users for 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 pla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e percentage not being as high as prescribed, under 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 sam ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
