M/S Icpa Health Products (P) Ltd vs Commissioner Of Central Excise, ...

The Supreme Court held that the products manufactured by the Appellants, classified under Tariff Item 3003.10, are medicaments due to their therapeutic properties and prophylactic uses, as defined under Chapter Note 2(i) of Chapter 30. The Court found that since these products are used for disinfecting skin prior to surgery and have therapeutic benefits, they do not fall under Tariff Item 38.08, which pertains to disinfectants. Consequently, the Court overturned the CEGAT's classification of the products under Tariff Item 38.08, ruling in favor of the Appellants.