2005 (2) TMI 129

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....nst the judgment of the Customs, Excise and Gold (Control) Appellate Tribunal (in short "CEGAT"), New Delhi dated 20th July, 1999. 2. The Appellants manufacture a product known as "LICEL". The Appellants claim that their product is classifiable under tariff sub-heading 3808.10 whereas according to the Department the product is classifiable under tariff sub-heading 3003.10. 3. The Tribunal ha....

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....e product is considered to be an insecticide. It is submitted that therefore the Department was wrong in classifying the product under tariff sub-heading 3003.10. 5. Chapter Note 1(c) of Chapter 38 indicates that Chapter 38 would not cover "Medicaments under Heading No. 3003 or 3004". Chapter Heading 2(i) of Chapter 30 defines "Medicament", inter alia, as a product comprising of two or more con....

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....from infestation of lice. Thus, this is a product which is used for therapeutic and prophylactic purposes. It would thus be a Medicament within the meaning of the term "Medicament" in Note 2 of Chapter 30. It therefore gets excluded from Chapter 38. 7. This view has also been taken by us in the case of ICPA Health Products (P) Ltd. v. Commissioner of C. Ex., Vadodara reported in 2004 (167) E.L.....