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Central Excise - Classification of 'ITEOL-3' - Whether under Heading 30 or 38 - Clarification regarding

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..... d of Excise Customs New Delhi Subject : Central Excise - Classification of 'ITEOL-3' - Whether under Heading 30 or 38 - Clarification regarding. Doubts have been expressed regarding classification of the product ITEOL-3 manufactured by M/s. Astra IDL Ltd., which has been described as a powerful germicide suitable for all medical, surgical, household and personal uses. The issue came u .....

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..... y. The trade may also be informed accordingly. D.G.H.S. The product ITEOL-3 manufactured by M/s. Astra IDL Ltd. has the following composition : Dichloroxylenol BPC (1959) 1.5% w/v Essential Oil Mixture (Aronetics) 6.0% v/v in a suitable base. The product has been indicated as an anticeptic/disinfectant for medical, surgical, household and personal use. The product is being manufactured .....

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..... in disinfectant and general disinfectant. However for the classification of the product under CETA, 1985, the Ministry of Finance may also take into account the classification of other similar products for the purpose of a uniform policy. DGHS U.O. No. X.11048/l/92-D, dated 5-3-1992 C.R.C.L., New Delhi The query raised in the file is whether a registered brand name product viz., ITEOL-3, w .....

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..... ents 5% in 70% alcohol. A tincture containing chloroxylenol 1.44% is used undiluted for preparative skin disinfection. It is a well-known non-irritant bactericide. No information regarding advertised use and properties and mode of application is available in the file. In general the classification of a product under Heading 30, 33C or 38 would depend upon the manner in which the product is put u .....

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..... tue of Note 4. If the classification of the product could be ruled out under Heading 30 and 33 on the basis of the manner in which it is put up for sale, its classification under Heading 38.08 seems to be more appropriate. - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - .....

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