9911796707
TMI Blog1991 (7) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... er Chapter Heading 3808.10. After 1-3-1986 a show cause notice was issued on 16-11-1987 proposing to classify the product under Heading 3808.90 and also proposing to recover duty of Rs.1,20,821.16 for the period from April, 1987 to October, 1987. On receipt of reply, the Assistant Collector classified the product under Tariff Heading 3808.90 and confirmed the demand by order dated 31st August, 1990. The appeal to the Collector was rejected. Another show cause notice was issued on 30-11-1987 proposing to classify the liquid phenyle under 3808.90. The Assistant Collector by his order No. 74/88 classified the same under Chapter Heading 3808.90. The date of the order is 15-4-1988. He also directed the appellants to pay duty from the beginning a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e -1990 (48) E.L.T. 436 are distinguishable and not applicable to the product in question. According to him, phenyle acts as a repellent. In support of his contention that it acts as repellent, he relied on the order of this Tribunal in Collector of Central Excise v. Essen Synthetics (P) Ltd. -1987 (32) E.L.T. 759 holding that "repellents even though they might not actually kill insects or pests would still be treated as insecticides or pesticides. Since phenyle being a repellent is an insecticide falling under 3808.10 and not under 3808.90". He next contended that the ISI specification adopted the formulation under the Pest Control Order. The ISI specification is relevant for interpretation of the tariff item and in support of his contenti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Fungicides, Weedicides and Pesticides. After 1st March, 1987, the relevant tariff heading read as follows : "38.08- Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant growth regulators, disinectants and similar products. 3808.10 Insecticides, fungicides, herbicides, weedicides and pesticides 3808.90 Other" 8. A reading of the tariff schedule after 1-3-1987 makes it clear that after 1-3-1987 'disinfectant' is added to the tariff item and insecticides etc. are classified under Tariff Item 3808.10. The remaining, namely, anti-sprouting products, plant growth regulators, disinfectants and similar products are classified under 3808.90 under 'Other'. Therefore, disinfectant, after 1-3-1987, is classifie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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