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2011 (3) TMI 760 - HC - CustomsWhether ‘Dettol’ is a ‘Disinfectant’ and hence exempted from Sec. 18 of the Act as contended by the accused - Hence, going by the definition of the word ‘Disinfectant’ and the use for which Dettol is manufactured I hold that Dettol is a ‘Disinfectant’ used to treat inanimate objects and materials though it may also be applied to agents used to treat the skin and other body membranes and cavities (externally) - Dettol contains some chemicals which are antiseptic but does not loose its character as a Disinfectant for the said reason or that it can be used to treat skin and other body membranes and cavities - ‘Dettol’ thus comes under item 12 of Schedule K of the Rules and hence is exempted from Chapter IV of the Act by virtue of Rule 123 of the Rules. - Hence for stocking, exhibiting and sale of ‘Dettol’ a license under the Act is not required - Prosecution against petitioners/accused have to fail - Decided in favour of assessee.
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