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2002 (2) TMI 604

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..... he classification of these products determined by the Assistant Commissioner as products for skin care under Heading 33.04 of the tariff, declined to accept the claim of the assessee that the goods were medicament classifiable under Heading 30.03. 2. The three products under consideration are Microshield*T, Microshield*2 and Microshield*PVP. Each of these products is a mixture of disinfectant or antiseptic product with surface active agent, and containing emollient moisturiser. The active ingredient in Microshield-2 is chlorhexidine solution 10% v/v equivalent to 2% w/v of chlorhexidine gluconate, and in Microshield*PVP, providone-iodine LP 7.5% w/v equivalent to 0.75% w/v. Microshield*T contains triclosan 1.0% w/v. Each of these products .....

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..... all. He found that the label of the products did not indicate it to be a medicament. He said that the literature produced by the appellant itself indicates that chlorhexidine gluconate is safe even when used on the skin of new born infants. There was therefore no need for the presence of moisturiser. 4. He found that the active ingredient in Microshield*T triclosan skin cleanser is commonly used in commercial soaps to reduce body odour by inhibiting the growth of skin bacteria over time. The technical literature produced by the appellant showed that the product is non-allergenic and non-mutagenic. It was therefore more comparable to antiacne preparation products for skin care. He found that the percentage of povidone-iodine in Microshi .....

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..... e or gluconate 0.5% in alcohol (70%) is used; for the storage and disinfection of clean instruments a 30-minute immersion in a 0.05% aqueous solution is used. In obstetrics, chlorhexidine gluconate is used as a 0.05% aqueous solution or a 1% cream. The cream is also used as a barrier against bacterial hand infection. 6. The use for which the product is recommended is anti-micro hand washing and body washing or showering. It is therefore not correct to conclude as the Commissioner has done, that because its concentration is less than 20%, it has no antimicrobial activity at all. In fact he has in the same order held Microshield*5 another product manufactured by the appellant, which contained 5% chlorhexidine, which did not contain emollie .....

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..... done-iodine have been tried in the treatment and prevention of wound infection. The Indian Pharmacopoeia says that povidone-iodine solution has, as its usual strengths 5, 7.5 and 10% w/v. 8. In addition, the appellant has relied upon a monograph by Dr. Larsen, a Professor of Nursing in the Johns Hopkins University, published in the American Journal of Infection Control, December, 1988, Vol. 16, No. 66, entitled APIC Guidelines for Infection Control Practice . In that monograph, Dr. Larsen has set out the uses of chlorhexidine, iodine/iodophors (which are provided by povidone-iodine) and triclosan. She indicates that their topical antimicrobial agents function against gram positive and gram negative bacteria and describes other character .....

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..... nst skin irritants. 10. These are the notes relied upon in the order impugned before us. We have already indicated the suggested use that the labels of each of these products indicate. It is also to be noted that samples of these products that were produced before us were contained in plain plastic jars or bottles. Samples are printed in plain and simple letters. We have already indicated the direction for use. There is nothing on these products to suggest that they are used for any purposes other than disinfection. No doubt, each of these products is also stated to be used for body washing or showering. This direction has to be read with the other indications on these products for the use antimicrobial hand washing, and in the case of M .....

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