TMI Blog2019 (6) TMI 1078X X X X Extracts X X X X X X X X Extracts X X X X ..... 94 00 as disinfectants ? - HELD THAT:- The Learned Commissioner (Appeals) in deciding the classification of the imported goods under CTH 3808 94 00 of Customs Tariff Act, 1975, ignored the information obtained by the appellant from the Ministry of Agriculture certifying that the goods in question do not fall under the Schedule to the Insecticides Act, being not used as an insecticide but as pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner of Customs (Appeals), Mumbai-I. 2. Briefly stated the facts of the case are that the appellant had imported one MIT-50% and CIT/MIT-14% i.e. 5-chloro-2-methyl-4-isithiazolin-3-one and 2-methyl-4-isothiazolin-3-one , respectively, classifying the product under Customs Tariff Heading 2934 99 00 of Customs [Tariff] Act, 1975. Sample of the said goods was drawn and forwarded to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bacteria in order to increase its shelf life as the said finished goods contain vegetable oil derivatives which are susceptible for biodegradation over a period of time on storage. The said goods are properly classifiable under Chapter sub-heading 2934 99 00 and not under 3808 94 00 of CTA, 1975 as held by the Learned Commissioner (Appeals). It is their contention that as per normal trade practic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls) observing that since the goods are classifiable under CTH 3808 94 00, it is mandatory that it should be registered with the Central Insecticides Board, and ignored the said classification. 4. Learned AR for the Revenue reiterated the findings of the Learned Commissioner (Appeals). 5. We find that the Learned Commissioner (Appeals) in deciding the classification of the importe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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