TMI Blog2013 (9) TMI 1014X X X X Extracts X X X X X X X X Extracts X X X X ..... ic Corporation Ltd.(1998 (6) TMI 382 - CEGAT, NEW DELHI), classification under Insecticides Act, 1968 is not determinative of a product’s classification under the Central Excise Tariff Act. Thus even if a product does not conform to the definition of ‘insecticide’ in the Insecticides Act, 1968, it can still be classified as an insecticide for the purposes of Central Excise Tariff if the product is marketed as an insecticide and is used as such. In the present case, the test of marketability and use as an insecticide is satisfied. Further, it is not necessary that to merit classification as an insecticide, the product should kill the insect. Even if the product repels the insects, it would suffice as can be seen from the HSN Explanatory Note ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce, dated 20-5-2002 was issued to the appellant proposing to classify the product manufactured by the appellant under CETH 3808.90 and to charge duty on the same under the provisions of Section 4A of the Act. A sample of the product was drawn and sent to the Dy. Chief Chemist, Central Excise Laboratory, Mumbai, so as to ascertain the correct nature of the product and whether it is an insecticide or a disinfectant. The Chemical Examiner after testing the product vide report, dated 27-7-2002 opined that the sample is in the form of pale yellow coloured liquid. It is composed of cashew nut shell liquid and mineral solvent and may be considered as an insecticidal preparation. Based on the said test report, the jurisdictional Asstt. Collector cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Tariff as the purpose and object of both the Acts are different. Insecticides Act has been enacted for regulating the production and sale of such insecticides as are covered under that Act. The said Act does not seek to cover all insecticides, fungicides and weedicides. In support of this contention, he relies on the decision of this Tribunal in the case of Industrial Organic Corporation Ltd. [2000 (124) E.L.T. 559 (Tri.)]. (b) As per the test report of the Dept. s own Dy. Chief Chemist, the product is an insecticidal preparation. The appellate authority cannot ignore or reject the test report without giving any cogent reasons and relies on the decision of the Hon ble Apex Court in Polyglass Acrylic Mfg. Co. Ltd. [2003 (153) E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... panel products. Features Benefits : Protects and prevents wood from termite attack. Immediately stops powder falling from any wood and thereby increase the life of wood. Ready to use. Brush, spray and injection methods can be used. Eco-friendly with no hazardous chemicals. Can be mixed with oil based paints and primers. Colourless - leaves no stains. Packing : 150 ml, 250 ml, 500 ml, 1 liter, 3 liters, 5 liters 5.2 The Dy. Chief Chemist s test report states that the sample is in the form of pale yellow coloured liquid. It is composed of cashew nut shell liquid and mineral solvent. In my opinion, it may be considered as insecticidal preparation . As per Wikipedia, cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tack by making their food or living conditions Unattractive or offensive - attractants (II) Fungicides : Fungicides are products which protect against the growth of fungi or which are designed to eradicate the fungi already present. . (IV) Disinfectants : Disinfectants are agents which destroy or irreversibly inactivate undesirable bacteria, viruses or other micro-organisms, generally on inanimate objects. Disinfectants are used, for example, in hospitals for cleaning walls, etc., or sterilizing instruments. They are also used in agriculture for disinfecting seeds. 5.5 As per technical literature, termites, also known as white ants, are a group of eusocial insects. 5.6 T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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