https://www.taxtmi.com/caselaws?id=46951 Goods containing a substance with therapeutic properties and used for skin disinfection before surgery, wound cleansing and infection prevention were treated as medicaments because mixed constituents used for therapeutic or prophylactic purposes fall within Chapter Note 2(i) of Chapter 30. As Chapter Note 1(c) of Chapter 38 excludes medicaments, such products could not be classified as disinfectants under Tariff Item 38.08. They were therefore classified under Tariff Item 3003.10 as medicaments, not under Tariff Item 38.08, in favour of the assessee. en-us Tue, 20 Apr 2004 00:00:00 +0530 Mon, 28 Apr 2014 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46951 Goods containing a substance with therapeutic properties and used for skin disinfection before surgery, wound cleansing and infection prevention were treated as medicaments because mixed constituents used for therapeutic or prophylactic purposes fall within Chapter Note 2(i) of Chapter 30. As Chapter Note 1(c) of Chapter 38 excludes medicaments, such products could not be classified as disinfectants under Tariff Item 38.08. They were therefore classified under Tariff Item 3003.10 as medicaments, not under Tariff Item 38.08, in favour of the assessee. Case-Laws Central Excise Tue, 20 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46951