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2013 (11) TMI 379 - CGOVT - Central ExciseRebate claim – Classification of goods - Combipack - Assessee exported mosquito repellant machine & liquid - Claim was rejected on the ground that the mosquito repellant machine had not undergone any manufacturing activity – Revenue was of the view that the Commissioner (Appeals) has erred in allowing the rebate on that portion of duty paid on export of ‘mosquito repellent machine in terms of Rule 18 of the Central Excise Rules, 2002 read with Notification No. 19/2004 - Held that:- Government finds that the Sr. No. 86, apart from covering other specific articles, also covers generic articles falling under category of all electro-thermic appliances of a kind used for domestic purpose. Relying upon Karamchand Appliances Pvt. Ltd. v. Commissioner of Central Excise, Chandigarh [2013 (4) TMI 79 - CESTAT, NEW DELHI ] - The mosquito repellant machines were treated as electro thermic apparatus by the tribunal - The harmonious reading of tribunal’s judgment with entry of Sr. No. 86, of Appendix-V of Third Schedule, it can be seen that mosquito repellant machine being electro thermic apparatus, will fall under category of product listed under Sr. No. 86 of Appendix-V of Third Schedule –Thus there was force in the contention of the respondent that their goods fall under Sr. No. 86 of Third Schedule - Tribunal held that the goods i.e. combipack are more appropriately classifiable under Chapter Heading 3808.10 which relates to insecticides, etc., and not under Chapter Heading 8516 relating to electric heating apparatus - the combo pack gets specific characteristic as insecticide under 3808 10 - The goods falling under 3808 10 also finds entry as insecticide under Third Schedule – no infirmity in the order – Decided against Revenue.
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