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TMI BlogCentral Excise - Classification of 'ITEOL-3' - Whether under Heading 30 or 38 - Clarification regardingX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 up for discussion in the South Zone ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ordingly. 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 as a 'drug' under licence from the Drugs C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wever 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, would merit classification under Heading 30.03, 33 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oxylenol 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 up for sale and its application. However, from the co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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