1983 (11) TMI 211

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....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 same in both the appeals, they are....

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....ontended 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, nor known as drugs. The appellants had not e....

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....ctionary" (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 20th Century Dictionary means a chemical used in ....