https://www.taxtmi.com/caselaws?id=86761 Phenyl was held to be classifiable as a disinfectant under Heading 3801.90 and not as a medicament under Heading 3003.20. Prior Tribunal decisions had already treated the product as a disinfectant, and the Supreme Court's description of a disinfectant as a product used for disinfecting or destroying germs supported that view. The appellants' own classification list described the product as disinfectant fluid, and no infirmity was found in the lower authority's classification on the facts. en-us Wed, 02 Apr 1997 00:00:00 +0530 Sat, 27 Aug 2011 13:16:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86761 Phenyl was held to be classifiable as a disinfectant under Heading 3801.90 and not as a medicament under Heading 3003.20. Prior Tribunal decisions had already treated the product as a disinfectant, and the Supreme Court's description of a disinfectant as a product used for disinfecting or destroying germs supported that view. The appellants' own classification list described the product as disinfectant fluid, and no infirmity was found in the lower authority's classification on the facts. Case-Laws Central Excise Wed, 02 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86761