1997 (4) TMI 165

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....ma, JDR, for the Respondents. [Order per : Lajja Ram, Member (T)]. -  In these two appeals filed by M/s. Rosin and Terpentine Factory, the point for determination is whether the phenyle was medicament as claimed by the appellants or was a disinfectant as classified by the Revenue. The Assistant Collector of Central Excise Chandigarh who had adjudicated the matter, had held that keeping ....

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.... the appellants have nowhere adduced any evidence to substantiate their claim. Further, drug means any substance used in the manufacture of medicine and `medicine' means any substance used for the treatment or prevention of disease and as such, the product does not answer the definitions of drug or medicines. Merely use of the product i.e. `Phenyle' by the veterinary departments does not mean that....