Hexiaque is used as a skin disinfectant to paint the skin before surgery and as a wound disinfectant.
Hexiscrub is for use on hands and forearms of Surgeons for rapid hand disinfection prior to surgery.
The labels of the three products describe them as superior surgical microbicidal solution.
The Adjudicating Authority then upheld the classification as proposed in the show cause notices.
They classified these items under Tariff Item 3003.10 and paid duty under Notification No.
It is for rapid skin disinfection prior to surgery.
As stated above, the Appellants products were examined by the Chemical Examiner who has opined that these products have therapeutic properties.
As the products have therapeutic properties and prophylactic uses they are Medicament falling under Chapter 30.
The Appeal filed by the Appellants to CEGAT has been dismissed by the impugned Judgment.
Eight show cause notices were issued to them calling upon them to show cause as to why the products should number be classified under Tariff Item 38.08.
The Chemical Examiner also opined that they were used as disinfectants and were thus companyered by Tariff Entry 38.08.
The three products of the Appellants were examined by the Chemical Examiner who opined that they companytained chlorhexdine gluconate solution BP, which had therapeutic properties.
Tariff Item 3003.10 reads as follows 3003.10 Patent or proprietary medicaments, other than those medicaments which are exclusively Ayurvedic, Unani, Siddha, Homoeopathic or Bio chemic.
It is described as a cleanser and is used for cleansing of wounds and abrasions and minor cuts.
38.08 reads as follows 38.08 Insecticides, rodenticides, fungicides, herbicides, anti sprouting products and plant growth regulators, disinfectants and similar products.
Also admittedly these products are used for disinfecting the skin prior to surgery.
It is admitted that Hexiprep is used to paint the skin as required to disinfect the skin before surgery.
It is clear that the Appellants products are used as a cleanser for cleaning of wounds and abrasions and minor cuts and to disinfect the skin prior to surgery.
At this stage, the two Tariff Items may be set out.
29/88 CE dated 1st March, 1988.
Tariff Item No.
CEGAT has held that the Appellants products are disinfectants and are therefore companyered under Tariff Item 38.08.
Briefly stated the facts are as follows The Appellants manufacture, amongst other things, Hexiprep, Hexiscrub Surgiscrub and Haxiaque.
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.
