2004 (4) TMI 77

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....J.]. - These Appeals are against the Judgment of the Customs, Excise and Gold (Control) Appellate Tribunal (for short CEGAT), dated 1st May, 1998. 2. Briefly stated the facts are as follows : The Appellants manufacture, amongst other things, Hexiprep, Hexiscrub (Surgiscrub) and Haxiaque. They classified these items under Tariff Item 3003.10 and paid duty under Notification No. 29/88-C.E., da....

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.... the skin as required to disinfect the skin before surgery. It is for rapid skin disinfection prior to surgery. Hexiaque is used as a skin disinfectant to paint the skin before surgery and as a wound disinfectant. It is described as a cleanser and is used for cleansing of wounds and abrasions and minor cuts. Hexiscrub is for use on hands and forearms of Surgeons for rapid hand disinfection prior t....

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....icaments' means goods (other than foods or beverages such as dietetic, 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) unmixed products suitable for such uses put up in measured doses or in p....