Product classification as disinfectant means ITEOL-3 should be treated under the disinfectant tariff heading and assessments finalised accordingly After expert consultation the Board determined that ITEOL-3, a formulation of dichloroxylenol and essential oils marketed as an antiseptic/disinfectant, is appropriately classifiable as a disinfectant under the Central Excise Tariff and assessments should be finalised accordingly. A product will fall under the medicament grouping only if its packaging and presentation confer the essential character of a medicament (indications, dosage, method of use); presence of alcohol may exclude it from medicament treatment. Absent such presentation, classification as a disinfectant is appropriate.
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Product classification as disinfectant means ITEOL-3 should be treated under the disinfectant tariff heading and assessments finalised accordingly
After expert consultation the Board determined that ITEOL-3, a formulation of dichloroxylenol and essential oils marketed as an antiseptic/disinfectant, is appropriately classifiable as a disinfectant under the Central Excise Tariff and assessments should be finalised accordingly. A product will fall under the medicament grouping only if its packaging and presentation confer the essential character of a medicament (indications, dosage, method of use); presence of alcohol may exclude it from medicament treatment. Absent such presentation, classification as a disinfectant is appropriate.
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