M/S.ICPA HEALTH PRODUCTS (P) LTD. vs COMMNR.OF CENT. EXCISE,VADODARA

The Supreme Court held that the products manufactured by the Appellants, classified under Tariff Item 3003.10, are indeed 'medicaments' as defined under Chapter 30 of the Customs Tariff Act, due to their therapeutic properties and prophylactic uses. The Court found that since these products are used for disinfecting skin prior to surgery, they do not fall under Tariff Item 38.08, which pertains to disinfectants. Consequently, the classification upheld by the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) was overturned, and the Appellants were entitled to the classification under Tariff Item 3003.10.