TMI Blog1995 (4) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... e nothing but pests, the appellant was entitled to exemption under Item 18 of the notification issued in 1978 - Civil Appeal No. 2276 of 1986 - - - Dated:- 18-4-1995 - R.M. Sahai, S.B. Majmudar and Sujata V. Manohar, JJ. Joseph Vellapally, Senior Advocate (G. Prakash, V.K. Varma and P. Parmeswaran, Advocates with him), for the respondent. Vinod Bobde, Senior Advocate (Gaurab Banerjee, J.D. Masani, R.N. Karanjawala, Mrs. Manik Karanjawala, Mallick and Ms. Vidula Mehendab, Advocates with him), for the appellant. [Judgment per : R.M. Sahai, J.] - This appeal under Section 35L of the Central Excises and Salt Act, 1944 raises the question whether disinfectant fluids manufactured by the appellant were entitled to exemption under N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exemption notification. The appellate authority did not agree with this reasoning as in common parlance the products of the appellant were nothing but fungicides. In further appeal by the Department the two members out of the three who constituted the Bench did not agree with the reasoning of the Collector and reversed the order passed by him. It is the correctness of this order which is assailed in this appeal. 4.The Tribunal found that there was no dispute that the disinfectants were excisable goods and that they were classifiable under Tariff Item 68. It was further found that these were being referred to and marketed as disinfectants and that the preparations in question were capable of killing various bacteria and fungi, but it refu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsects, pests, etc. are by their nature noxious and one is used to their having an unpleasant or irritating smell. On the other hand, the disinfectants are used either to neutralise existing unpleasant smell or even to add a pleasant smell. Consequently, even though the disinfectant fluids produced by the appellant from phenolic compounds (tar acids) could destroy bacteria and fungi, but this being a part of function as disinfectant fluids, it cannot be classified as fungicide or pesticide. 5.`Disinfectant' is defined in Webster Comprehensive Dictionary `as a substance used to disinfect or to destroy the germs of infectious and contagious diseases'. In the Concise Oxford Dictionary of Current English `disinfectant' is defined as `a commer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... worths Medical Dictionary, Second Edition, as `a comprehensive word to include substances that will kill any form of pest, e.g., insects, rodents and bacteria'. The term `pesticide' includes a large variety of compounds of diverse chemical nature and biological activity grouped together usually on the basis of what pests they are used to destroy or eliminate. Under the US Federal Environment Pesticide Control Act, the term `Pesticide' has been defined to include `(1) any substance or mixture of substances intended for preventing, destroying, repelling, or mitigating any pest, insect, rodent, nematode, fungus, weed, other forms of terrestrial or aquatic plants or other forms of animal life e.g., viruses, bacteria, or other micro-organisms, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ferred, does not appear to be correct. Where entries are descriptive of category of goods they have certain characteristics. Therefore, when a question arises whether a particular goods is covered in any category or not, it has to be examined if it satisfies the characteristic which go to make it a goods of that category. And whether in trade circle it is understood as such and if it is a [good] of technical nature, then whether technically it falls in the one or the other category. Once it is found that a particular [good] satisfies the test, then issue which arises for consideration is whether it should be construed broadly or narrowly. One of the settled principles of construction of an exemption notification is that it should be constru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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