2004 (7) TMI 445

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....or the Appellant. Shri L. Narasimha Murthy, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - In both these appeals common question of law and facts are involved and hence they are taken up together for disposal as per law. There are two Orders-in-Original deciding the classification of items Iteol-3 and New Iteol-3. The appellants claim the classification as medicaments u....

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....s that the issue is no longer res integra and the Apex Court in the case of ICPA Health Products Pvt. Ltd. v. CCE, Vadodara [2004 (167) E.L.T. 20 (S.C.)] as in an identical product namely Hexiaque used for cleansing of wounds and abrasions and minor cuts and disinfecting the skin prior to surgery has been held to have therapeutic properties and prophylactic use and thus is a medicament for classif....

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.... for sick rooms, floors, etc. It is noted therein that the item has got medicaments, which are of IP standards. The uses of both the items is for antiseptic purpose and they are not used for plant for disinfecting the plants as insecticides, rodenticides, fungicides, etc. the item cannot be considered as falling under Chapter 3808. It is a medicament as all the ingredients are of IP standards mean....

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....3.10. The items being identical having similar therapeutic properties and prophylactic uses. Therefore, they are to be considered as medicaments falling under Chapter 3003.10 and not under 3808 as insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant growth regulators, disinfectants and similar products. The description disinfectant has to be read along with other i....