Medicament classification for antiseptic product upheld over disinfectant heading due to therapeutic and prophylactic use.

A product used for pre-surgical hand sterilisation, cleansing wounds and minor cuts, and disinfecting skin before surgery was treated as a medicament because it had therapeutic and prophylactic use and was manufactured under a drug licence. Prior classification of an identical product as medicament was followed, so the product was held classifiable under chapter sub-heading 3003.10 and not as a disinfectant under 3808.90.

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Issues: (i) Whether the product "ITEOL-3" was classifiable as a disinfectant under chapter sub-heading 3808.90 or as a medicament under chapter sub-heading 3003.10 of the Central Excise Tariff Act, 1985.

Analysis: The product was used by doctors for sterilisation of hands prior to surgery and for cleansing wounds, abrasions, and minor cuts, and for disinfecting skin prior to surgery. The classification of an identical product had already been upheld as medicament under sub-heading 3003.10, and that reasoning was applied here. Since the product had therapeutic properties and prophylactic use, and was manufactured under a drug licence, it was treated as a medicament rather than a disinfectant.

Conclusion: The product was classifiable under chapter sub-heading 3003.10 as a medicament, not under chapter sub-heading 3808.90 as a disinfectant, in favour of the assessee.

Ratio Decidendi: A product having therapeutic or prophylactic use, including use for cleansing wounds and pre-surgical skin sterilisation, is classifiable as a medicament when the factual use supports that classification.

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