1983 (11) TMI 211

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.... A.K. Jain, S.D.R., for the Respondents. [Order per : G. Sankaran, Member (T)].  - The captioned appeals were initially filed as revision applications before the Central Government and have come as transferred proceedings, in terms of Section 131-B(2) of the Customs Act, 1962, to this Tribunal for disposal as if they were appeals filed before it. 2.  The issue involved being the....

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....i A.K. Jain, on behalf of the Department, contended that, in the earlier decisions, the Tribunal had not said that PCMX (Parachlorometaxylenol) and DCMX (Dichlorometaxylenol) were drugs. For a substance to be a drug intermediate, it must be relatable to a drug and it must be an "intermediate". DCMX and PCMX were used in antiseptic and germicidal preparations such as Dettol. These were not drugs, n....

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....asons. 8.  Hawle's "Condensed Chemical Dictionary" (10th edition) at page 1101 describes the uses of Xylenol which nomenclature takes in the isomer 3, 5-Xylenol. Among other uses, is the use as "disinfectants, solvents, pharmaceuticals, insecticides and fungicides". It cannot, therefore, be disputed that 3, 5-Xylenol finds use as pharmaceutical. "Pharmaceutical" according to the Chamber's ....