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G.SANKARAN, JYOTI BALASUNDARAM
Bengal Chemicals and Pharmaceuticals (P. ) Ltd. – Appellant
Versus
Collector – Respondent
Jyoti Balasundaram, Member (J)
1. Both appeals involve common issues and are hence disposed of by a common order. The classification of "Phenols" manufactured by the appellants is to be determined herein - whether it falls under heading No. 3003.20 of the CET1985 as a medicament (as claimed by the appellants) or under heading No. 3801.90 as a disinfectant (as held by the lower authorities). The appellants state that the product is manufactured under a drug licence issued by the Directorate of Drug Control, Govt. of West Bengal and has been certified as a "drug" within the meaning of Section 3(b) of the Drugs & Cosmetics Act, 1940 - It is manufactured by mixing more than 2 constituents, namely, coal tar oil, resin, castor oil etc. & has prophylactic use and therefore has the essential characteristic of medicament within the meaning assigned to it under Note 2 to Chapter 30 of the CET 1985.
2. We have heard Shri K.K. Banerjee, learned advocate and Shri L.N. Murthy, learned DR.
3. Section 3(b) of the Drugs & Cosmetics Act, 1940 defines drug as :-
"(b) "drug" includes -
(i) all medicines for internal or external use of human beings or animals and all substances intended to be used fo
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