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2018 (10) TMI 1016 - CESTAT AHMEDABADDemand of custom duty - import of Rynaxypyr Tech which consist of compound namely Chlorantraniliprole - change in classification claimed by the appellant under chapter heading 2933 39 90 to chapter heading 380891 - Whether the product imported by the appellant “Rynaxypyr” is classifiable under chapter 29 as separately defined chemicals or under chapter 38 as pesticides? Held that:- The Hon’ble Apex Court in the case of UNION OF INDIA VERSUS PESTICIDES MFG. & FORMULATORS ASSOCIATION OF INDIA [2002 (10) TMI 95 - SUPREME COURT OF INDIA] has examined all aspect before coming to the decision. It is seen that Hon’ble Apex Court has examined the rules of interpretation, the chapter notes & chapter heading and HSN notes in the said case - it was held in the said case that the amendments to Chapter 38 in 1996 and 1997 served to exclude TGP or insecticides etc. in bulk forms from Chapter 38. Thus when Hon’ble Apex Court describes a compound as mixture, it does not result in any error. There are no grounds to deviate from the decision of the Hon’ble Apex Court in case of Pesticide MFG. & Formulators Association of India - Appeal dismissed.
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