https://www.taxtmi.com/caselaws?id=81006 Phenol was examined for classification under the Central Excise Tariff, with the dispute turning on whether it qualified as a medicament under Chapter 30 or a disinfectant under Chapter 38. The analysis rejected reliance on section 3(b) of the Drugs & Cosmetics Act and Chapter 30 Note 2(i)(a), because the product's function was limited to sanitation and destruction of pathogenic agents on inanimate objects. It did not prevent disease in human beings or animals and therefore did not satisfy prophylactic use for Chapter 30. Chapter 38, which covers disinfectants and similar products, was treated as the proper tariff heading. en-us Wed, 16 Jan 1991 00:00:00 +0530 Tue, 21 Jun 2011 17:45:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81006 Phenol was examined for classification under the Central Excise Tariff, with the dispute turning on whether it qualified as a medicament under Chapter 30 or a disinfectant under Chapter 38. The analysis rejected reliance on section 3(b) of the Drugs & Cosmetics Act and Chapter 30 Note 2(i)(a), because the product's function was limited to sanitation and destruction of pathogenic agents on inanimate objects. It did not prevent disease in human beings or animals and therefore did not satisfy prophylactic use for Chapter 30. Chapter 38, which covers disinfectants and similar products, was treated as the proper tariff heading. Case-Laws Central Excise Wed, 16 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81006