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of <h1>Classification of Butox Liquid as Medicine, Not Insecticide: Appellate Tribunal Decision</h1> <h3>COLLECTOR OF C. EX., VADODARA Versus HOECHST MARION ROUSSEL LTD.</h3> The Appellate Tribunal CEGAT, New Delhi ruled that Butox Liquid is classifiable as a medicine under sub-heading 3003.10, not as an insecticide under ... Classification The Appellate Tribunal CEGAT, New Delhi ruled that the product Butox Liquid is classifiable as a medicine under sub-heading 3003.10, not as an insecticide under sub-heading 38.08. The decision was based on the product's use for treating parasites on animals, making it a medicament according to Chapter 30 of the Central Excise Tariff Act. The appeal filed by the Revenue was allowed.
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