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2011 (4) TMI 850 - CESTAT, CHENNAIClassification of “Preventol NP" - whether a fungicide under Chapter Heading 38.08.10 or under Chapter Heading 38.08.90 as preservative - Held that:- The product is used as a chemical agent to effectively protect against attack of micro organisms like fungi, bacteria and moulds and since “Preventol MP” is generally used prior to attack by micro organisms, it can be classified as protective fungicide - All functions such as preventing, destroying, repelling or mitigating the cause for deterioration of leather by micro organisms namely fungus/bacteria serve the purpose of fungicide - department has not been able to dislodge the finding of the authorities below that the product is fungicide classifiable under Chapter Heading 38.08.10 - Decided in favour of assessee.
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