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TMI Blog2017 (4) TMI 1128X X X X Extracts X X X X X X X X Extracts X X X X ..... ich are not covered under Exemption Notification 50/2003-C.E. dated 10.06.2003. 2. The brief facts are as under: i) The Appellants are engaged in manufacture of organic bio-fertilizers falling under Heding 3808.90 and agricultural spray oil i.e. Dermitol-C024. ii) The item namely Dermitol C-024 is used to control plant insects, fungus and virus diseases in fruits, nuts etc. iii) The Revenue says that brochure of Dermitol C-024 submitted by the assessee Appellants mentions that the item controls plant insects, fungus and virus diseases in fruits, nuts, vegetable, field crops, shrubs, green houses and ornamental flowers and acts as an insecticide, fungicide and pesticide which is used in integrated pest management programme. iv) The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ereafter the assessee is in appeal before the Tribunal. 3. With above background, we have heard both sides represented by ld Counsels Shri N.K. Sharma for the Appellant and Shri G.R. Singh for the Revenue. 4. The main issue here is classification of product Dermitol-C024 and whether the goods are entitled to benefit of Notification No.50/2003-CE dated 10.06.2003. 5. The assessee Appellant is claiming classification of the goods under chapter sub heading 3808.20 or 3808.90 alongwith the benefit of Notification No.50/2003-CE dated 10.06.2003 (supra). If the goods are classified under chapter sub-heading 3808.10 then benefit of Notification No.50 2003 (supra) is not available. 5.1 The description of the Chapter Heading 3808 of Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Schedule of Insecticides Act, 1968. One has to find out what does "insecticide mean‟. Oxford Advanced Learner‟s Dictionary gives the meaning of insecticide as a chemical used for killing insects. Wikipedia Free Encyclopedia available on the internet says that it is a substance used to kill insects, which are used in agriculture, medicine, industry and by consumers. Wikipedia further says that all insecticides have the potential to significantly alter eco system; many are toxic to humans, some concentrate along the food chain. 5.3 The definition given in Section 3(e) of the Insecticides Act 1968 also mentions/includes such other substances (including fungicides and weedicides) as the Central Govt. may include in the Schedule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... killing insects. The literature produced by the assessee also says the same. Therefore, 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 Notification No.50/2003 Central Excise (supra). Thus, 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 Notification No.50/2003 Central Excise (supra). 5.5 Further, there are no evidence or documentary proof given by the Appellant to prove otherwise. In other words the Appellant has failed to prove that the goods are not insecticides but are plant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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