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    <title>Central Excise - Classification of &#039;ITEOL-3&#039; - Whether under Heading 30 or 38 - Clarification regarding</title>
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    <description>After expert consultation the Board determined that ITEOL-3, a formulation of dichloroxylenol and essential oils marketed as an antiseptic/disinfectant, is appropriately classifiable as a disinfectant under the Central Excise Tariff and assessments should be finalised accordingly. A product will fall under the medicament grouping only if its packaging and presentation confer the essential character of a medicament (indications, dosage, method of use); presence of alcohol may exclude it from medicament treatment. Absent such presentation, classification as a disinfectant is appropriate.</description>
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    <pubDate>Wed, 29 Jul 1992 00:00:00 +0530</pubDate>
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      <description>After expert consultation the Board determined that ITEOL-3, a formulation of dichloroxylenol and essential oils marketed as an antiseptic/disinfectant, is appropriately classifiable as a disinfectant under the Central Excise Tariff and assessments should be finalised accordingly. A product will fall under the medicament grouping only if its packaging and presentation confer the essential character of a medicament (indications, dosage, method of use); presence of alcohol may exclude it from medicament treatment. Absent such presentation, classification as a disinfectant is appropriate.</description>
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      <pubDate>Wed, 29 Jul 1992 00:00:00 +0530</pubDate>
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