https://www.taxtmi.com/caselaws?id=91807 Butox Liquid was treated as a medicament under sub-heading 3003.10 because Note 2 to Chapter 30 covers products comprising two or more constituents mixed or compounded for therapeutic or prophylactic use. The product was used to cure flies on bovines and sheep, scab mite, ticks and similar parasites affecting animals, so it fell within the medicinal classification rather than the insecticide entry under sub-heading 38.08. Applying the earlier classification principle for products used against parasites, the CEGAT held that the article answered the description of a medicament and not an insecticide, and the Revenue's appeal was allowed. en-us Fri, 14 May 1999 00:00:00 +0530 Fri, 21 Oct 2011 11:20:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91807 Butox Liquid was treated as a medicament under sub-heading 3003.10 because Note 2 to Chapter 30 covers products comprising two or more constituents mixed or compounded for therapeutic or prophylactic use. The product was used to cure flies on bovines and sheep, scab mite, ticks and similar parasites affecting animals, so it fell within the medicinal classification rather than the insecticide entry under sub-heading 38.08. Applying the earlier classification principle for products used against parasites, the CEGAT held that the article answered the description of a medicament and not an insecticide, and the Revenue's appeal was allowed. Case-Laws Central Excise Fri, 14 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91807