TMI Blog2018 (6) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... assified under that heading, mosquito repellants are normally purchased by individual consumer while the other goods that may be classified therein have commercial application. The intent of the notification is to subject goods that require state intervention for protection of consumers to be taxed on the basis of printed price. That according to us, is the touchstone for determining the relevance of the valuation provision. - Decided against Revenue. - E/1285/2009 - A/86192/2018 - Dated:- 8-1-2018 - Shri Anil Choudhary, Member (Judicial) and Shri C J Mathew, Member (Technical) Shri Sanjay Hasija, Superintendent (AR) for appellant Shri M H Patil, Advocate for respondent ORDER Appeal has been filed by Revenue against O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd Learned Authorised Representative and Learned Counsel for respondent. 5. Learned Authorised Representative places reliance on the decision of the Hon'ble Supreme Court in Aero Industries v. Commissioner of Central Excise, Vapi [2015 (322) ELT 190 (SC)] conforming the order of the Tribunal [2006 (204) ELT 61 (Tri. Mumbai)] , holding that a similar product 'Baygon' was liable to be assessed under section 4A of Central Excise Act, 1944 as well as the explanatory notes to the Harmonized System of Nomenclature relevant to insecticides and the relevant entry in chapter 38 of the Schedule to the Central Excise Tariff Act, 1985. 6. On a perusal of the grounds of appeal, it is seen that, other than questioning the less than ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of chapter 3808 10. 8. Having considered the various submissions, we are of the opinion that every product classified in 3808 10 of the Schedule of the Central Excise Tariff act, 1985 would not be liable to assessment under section 4A owing to the general nature of the said heading while the abatement notification is specific to mosquito repellants. 9. This is not surprising for among the various goods classified under that heading, mosquito repellants are normally purchased by individual consumer while the other goods that may be classified therein have commercial application. The intent of the notification is to subject goods that require state intervention for protection of consumers to be taxed on the basis of printed price. Tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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