Disinfectant classification: Phenyle is treated as a disinfectant, not an insecticide or deodoriser, attracting excise duty.

Phenyle, containing phenols and cresols and marketed as a household cleaning product with germicidal properties, is a preparation classifiable as a disinfectant under sub heading 3801.90 of the Central Excise Tariff; the Board treats it as an "other" preparation in that sub heading rather than as an insecticide or prepared room deodoriser and it attracts the applicable ad valorem excise duty.

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