1991 (1) TMI 264

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....ts. Shri L. Narasimha Murthy, JDR, for the Respondent. [Order per: Jyoti Balasundaram, Member (J)}. - Both appeals involve common issues and are hence disposed of by a common order. The classification of "Phenols" manufactured by the appellants is to be determined herein - whether it falls under heading No. 3003.20 of the CET 1985 as a medicament (as claimed by the appellants) or under he....

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....nal or external use of human beings or animals and all substances intended to be used for or in the diagnosis, treatment, mitigation or prevention of any disease or disorder in human beings or animals, including preparations applied on human body for the purpose of repelling insects like mosquitoes; (ii) such substances (other than food) intended to affect the structure or any function of the h....

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....(other than foods or beverages such as dietatic, diabetic or fortified foods, tonic beverages) not falling within heading No. 30.02 or 30.04 which are either - (a) products comprising two or more constituents which have been mixed or compounded together for therapeutic or prophylactic uses; or (b)....................................................................................................

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....o-organisms. It does not have prophylactic uses of prevention of disease so to come within the meaning of prophylactic contained in Stedman's Medical Dictionary. It is therefore not a "medicament" under Note 2(i)(a) of Chapter 30. 5. Apart from this, Chapter 38 is attracted by virtue of Note (h) which covers:- "Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and p....