TMI Blog2011 (4) TMI 850X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cepted the contention of the assessee on classification based upon the HSN Explanatory Notes on fungicides, test report of the Chemical Examiner and the explanation furnished by the CLRI, Chennai. The Commissioner (Appeals) has accepted the findings and the department has not been able to dislodge the finding of the authorities below that the product is fungicide classifiable under Chapter Heading ..... X X X X Extracts X X X X X X X X Extracts X X X X
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