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2004 (4) TMI 77 - SC - Central ExciseClassification of goods - Classification under Tariff Item 3003.10 or under Tariff Item 38.08 - Held that:- if a product comprises of two or more constituents which have been mixed together for therapeutic or prophylactic uses, then it would be a medicament. As stated above, the Appellants' products were examined by the Chemical Examiner who has opined that these products have therapeutic properties. Also admittedly these products are used for disinfecting the skin prior to surgery. As per Concise Oxford Dictionary, 9th Edition, the term "prophylactic" would mean "intending to prevent diseases, a preventive medicine or course of action". It is clear that the Appellants' products are used as a cleanser for cleaning of wounds and abrasions and minor cuts and to disinfect the skin prior to surgery. They therefore also have prophylactic uses. As the products have therapeutic properties and prophylactic uses they are Medicament falling under Chapter 30. As they fall under Chapter 30 by virtue of Note 1(c) to Chapter 38, they do not fall within Chapter 38. It will therefore have to be held that the products cannot be classified under Tariff Item 38.08. In this view of the matter, the impugned Judgment cannot be sustained and is accordingly set aside. It is held that the Appellants' products will be classifiable under Tariff Item 3003.10 - Decided in favour of assessee.
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