https://www.taxtmi.com/caselaws?id=90084 Hexiprep, Hexiscrub and Hexiaqua were treated as surgical disinfectants because their chlorhexidine gluconate content was used for skin and hand disinfection before surgery, and they were classified under CET sub-heading 3808.90 rather than as medicaments. Hexidine was treated as a medicament because it was shown to have therapeutic use for gingivitis, aphthous ulceration and other oral infections, and it fell under CET sub-heading 3003.10 rather than Chapter 33. On limitation, the extended period was held inapplicable because the classification lists and labels had been filed and approved, with no suppression of facts shown; the demand for the relevant period was therefore time-barred. en-us Fri, 01 May 1998 00:00:00 +0530 Mon, 03 Oct 2011 12:49:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90084 Hexiprep, Hexiscrub and Hexiaqua were treated as surgical disinfectants because their chlorhexidine gluconate content was used for skin and hand disinfection before surgery, and they were classified under CET sub-heading 3808.90 rather than as medicaments. Hexidine was treated as a medicament because it was shown to have therapeutic use for gingivitis, aphthous ulceration and other oral infections, and it fell under CET sub-heading 3003.10 rather than Chapter 33. On limitation, the extended period was held inapplicable because the classification lists and labels had been filed and approved, with no suppression of facts shown; the demand for the relevant period was therefore time-barred. Case-Laws Central Excise Fri, 01 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90084