TMI Blog1997 (4) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... these two appeals filed by M/s. Rosin and Terpentine Factory, the point for determination is whether the phenyle was medicament as claimed by the appellants or was a disinfectant as classified by the Revenue. The Assistant Collector of Central Excise Chandigarh who had adjudicated the matter, had held that keeping in view the function, use and description of the product in question it was classif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, drug means any substance used in the manufacture of medicine and `medicine means any substance used for the treatment or prevention of disease and as such, the product does not answer the definitions of drug or medicines. Merely use of the product i.e. `Phenyle by the veterinary departments does not mean that the product is classifiable under heading covering medicines. I, therefore, uphold ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is one which is used for disinfecting or destroying the germs and that the term disinfectant is wider than the term pesticide. The appellants in their classification list also have referred to their product phenyle as disinfectant fluid. 5. We have already extracted the observations of the Collector of Central Excise (Appeals) and keeping in view the settled position in law, we do not find any ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
