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2013 (9) TMI 1014 - AT - Central ExciseClassification of goods - Classification under CETH 3808.10 or under CETH 3808.90 - Held that:- If one examines carefully the product literature, the use of the product, the chemical examiner’s report, the technical literature on the subject and the HSN Explanatory Notes in respect CETH 38.08, what emerges is that the product “wudcure” manufactured by the appellant is more appropriately classifiable under Heading 3808.10 as an insecticide and not under the residual category of 3808.90 which covers products such as disinfectants and the like. - As held by this Tribunal in the case of Industrial Organic Corporation Ltd.(1998 (6) TMI 382 - CEGAT, NEW DELHI), classification under Insecticides Act, 1968 is not determinative of a product’s classification under the Central Excise Tariff Act. Thus even if a product does not conform to the definition of ‘insecticide’ in the Insecticides Act, 1968, it can still be classified as an insecticide for the purposes of Central Excise Tariff if the product is marketed as an insecticide and is used as such. In the present case, the test of marketability and use as an insecticide is satisfied. Further, it is not necessary that to merit classification as an insecticide, the product should kill the insect. Even if the product repels the insects, it would suffice as can be seen from the HSN Explanatory Notes and as held by this Tribunal in the case of Bayer Indian Syntans Ltd. case (2011 (4) TMI 850 - CESTAT, CHENNAI). - Classification of the product manufactured by the appellant under CETH 3808.10 as it stood at the relevant time. - Decided in favour of assessee.
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