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2017 (4) TMI 1128 - AT - Central ExciseClassification of manufactured goods - organic bio-fertilizers, Dermitol C-024 - classified under Heading No.3801.10 of Central Excise Tariff, or under Exemption N/N. 50/2003-C.E. dated 10.06.2003? - whether the goods are entitled to benefit of N/N. 50/2003-CE dated 10.06.2003 or not? - Held that: - the item is meant for killing the insecticides/pests. A mere non-mention of the item in the Schedule to the Insecticides Act 1968 will not change the situation and cannot automatically gives the conclusion that because of the non-mentioning of subject item in the said Schedule, the item is not an “insecticide‟ - no doubt that the subject item is an “insecticide‟ covered by the chapter sub-heading 3808.10 of Central Excise Tariff; when it is so the item will be covered by the entry at Sl.No.15 of the Annx.I attached to the N/N. 50/2003 Central Excise. Appellant has failed to prove that the goods are not insecticides but are plant growth regulator (Tariff sub-Heading 3808.20) or are of “other” category of chapter sub-Heading 3808.90 of Central Excise Tariff. The goods namely Dermitol C-024 are covered under Central Excisie Tariff sub-heading 3808.10 and they are not entitled to the benefit of the N/N. 50/2003 Central Excise - appeal dismissed - decided against appellant.
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