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2018 (8) TMI 1672 - AT - Central ExciseClassification of goods - mosquito repellants coils - whether mosquito repellants coils manufactured by the respondent are liable to be classified under Chapter Heading 38081091 “Repellants for insects such as flies and mosquitoes” or not? - Held that:- It is a well established principle of classification that the chapter and section titles are only for ease of reference and do not determine the classification of the products. After classifying the products under various chapters, this chapter covers miscellaneous chemical products. In fact, this chapter contains several items such as animal black including spent animal black (3802.90.20), Wood Tar Oils etc (3807), Gum, Wood or Sulphate Turpentine and other Terpenic oils (3805), Culture media for Development or Maintenance of Micro-organisms or of Plant, human or animal cells (3821), Bio-diesel and mixtures thereof (3826) none of which are synthetic chemical products. The contention of the First Appellate Authority that simply because coils contain essential oils they do not fall under chapter 3808 is incorrect and based on wrong appreciation of the facts and ignoring that the chapter titles do not determine classification - there is a separate heading tariff item 3808 to cover insecticides and fungicides etc., which includes not only those which kills insects but also those which repel them. In the Bombay Chemicals Pvt. Ltd., [1990 (3) TMI 179 - CEGAT, NEW DELHI] mosquito repellant coils have been held to be insecticides and this decision has been upheld by the Hon’ble Apex Court COLLECTOR VERSUS BOMBAY CHEMICALS (P) LTD. [1994 (2) TMI 319 - SUPREME COURT]. The First Appellate Authority has erred in holding that the mosquito coils in question are not classifiable under 38081091 - appeal allowed - decided in favor of appellant.
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