TMI Blog2004 (4) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... or 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 66-4768 of 1998 - - - Dated:- 20-4-2004 - S.N. Variava and H.K. Sema, JJ. [Judgment per : S.N. Variava, J.]. - These Appeals are against the Judgment of the Customs, Excise and Gold (Control) Appellate Tribunal (for short CEGAT), dated 1st May, 1998. 2. Briefly stated the facts are as follows : The Appellants manufacture, amongst other things, Hexiprep, Hexiscrub (Surgiscrub) and Hax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ducts describe them as "superior surgical microbicidal solution". It is admitted that Hexiprep is used to paint the skin as required to disinfect the skin before surgery. It is for rapid skin disinfection prior to surgery. Hexiaque is used as a skin disinfectant to paint the skin before surgery and as a wound disinfectant. It is described as a cleanser and is used for cleansing of wounds and abras ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8.08 falls, indicates that the Chapter does not apply to "Medicaments". Chapter Note 2(i) to Chapter 30 defines "Medicaments" as follows : "'Medicaments' means goods (other than foods or beverages such as dietetic, diabetic or fortified foods, tonic beverages) not falling within heading No. 30.02 or 30.04 which are either :- (a) products comprising two or more constituents which have been mixe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anser 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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