2005 (8) TMI 149

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..... Order-in-Appeal No. 54/03 dated 26-6-03 by which the Commissioner (Appeals) has classified the item "ITEOL-3" under chapter sub-heading 3808.90 as it is a disinfectant. The appellants claim was that the item was manufactured under the Drug Control Act and under the licence granted by the Drug Controller. They claimed the item to be a medicament and a P & P medicines under Heading 30.03 of the CET .....

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..... ation, we notice that the apex Court has already considered the classification of an identical product, namely, Hexiscrub and Hexiaque used for cleansing of wounds and abrasions and minor cuts and disinfecting the skin prior to surgery as classifiable under sub-heading 3003.10 of the Schedule to the CETA. The said ratio of the judgment has been applied to the item in question in the case of Sarvot .....

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