https://www.taxtmi.com/caselaws?id=207474 Dettol was treated as a disinfectant within item 12 of Schedule K to the Drugs and Cosmetics Rules, because its essential use was for disinfection and it did not lose that character merely because it could also be used externally as an antiseptic. On that basis, Rule 123 exempted it from the Chapter IV licensing regime under the Drugs and Cosmetics Act, so stocking, exhibiting and sale did not require a licence. The resulting prosecutions under the Act could not be sustained, and the complaints and consequential criminal proceedings were quashed. en-us Thu, 24 Mar 2011 00:00:00 +0530 Wed, 14 Dec 2011 09:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207474 Dettol was treated as a disinfectant within item 12 of Schedule K to the Drugs and Cosmetics Rules, because its essential use was for disinfection and it did not lose that character merely because it could also be used externally as an antiseptic. On that basis, Rule 123 exempted it from the Chapter IV licensing regime under the Drugs and Cosmetics Act, so stocking, exhibiting and sale did not require a licence. The resulting prosecutions under the Act could not be sustained, and the complaints and consequential criminal proceedings were quashed. Case-Laws Customs Thu, 24 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207474