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JYOTI BALASUNDARAM, J.H.JOGLEKAR
ICPA Health Products (P. ) Ltd. – Appellant
Versus
Collector of Central Excise, Vadodara – Respondent
Per Jyoti Balasundaram :
The above appeals involve common issues and are hence heard together and disposed of by this common order.
2. The brief facts of the case are that M/s. ICPA Health Products P. Ltd. are engaged in the manufacture of pharmaceutical products and preparations for oral or dental hygiene falling under Sub-heading 3003.10 and 3306.00 of the Schedule to the CETA, 1985 respectively. They were availing concessional rate of duty under Notification 175/86-CE dated 1.3.86 as they had not crossed SSI limit upto 14.6.88. They had classified their products viz. (1) Hexiprep (2) Hexiscrub (surgiscrub) and (3) Hexiaqua under Sub-heading 3003.10 and paid duty under Notification 29/88-CE dated 1.3.88 at 10% adv. BED and 5% SED which appeared to the Department to have been paid incorrectly. The Chemical Examiner opined, from the contents of the labels of all the 3 products, that Chlorhexidine Gluconate Solution BP had therapeutic properties and use as disinfectant which is specifically covered under CET Heading 38.08 and hence the above mentioned 3 products containing Chlorhexidine Gluconate Solution BP were disinfectants falling under that Heading and not medicaments fallin
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