JUDGMENT

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 Haxiaque. They classified these items under Tariff Item 3003.10 and paid duty under Notification No. 29/88-CE dated 1st March, 1988. Eight show-cause-notices were issued to them calling upon them to show cause as to why the products should not be classified under Tariff Item 38.08. The Adjudicating Authority then upheld the classification as proposed in the show-cause-notices. The Appeal filed by the Appellants to CEGAT has been dismissed by the impugned Judgment.

3. The three products of the Appellants were examined by the Chemical Examiner who opined that they contained chlorhexdine gluconate solution BP, which had therapeutic properties. The Chemical Examiner also opined that they were used as disinfectants and were thus covered by Tariff Entry 38.08.

4. The labels of the three products describe them as "superior surgical microbicidal solution". It is admitted that Hexiprep is used to paint t