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Issues: Whether phenyl was classifiable as a medicament under Heading No. 3003.20 or as a disinfectant under Heading No. 3801.90.
Analysis: The product had already been held in prior Tribunal decisions to be a disinfectant. The Supreme Court had explained that a disinfectant is a product used for disinfecting or destroying germs, and the appellants themselves had described the product as disinfectant fluid in the classification list. On the facts, no infirmity was found in the classification adopted by the lower authority.
Conclusion: Phenyl was correctly classifiable as a disinfectant and not as a medicament.