2000 (4) TMI 70 - AT - Central Excise

Summary

The judgment concerns the classification of products "Jet Fresh" and "Jem Fresh" as insecticides or room deodorizers. The appellants argued for classification under CET sub-heading 3808.10 as insecticides, citing the use of Para-di-chloro-benzene (PDCB) and its repellent effect on insects. However, the tribunal upheld the classification under CET sub-heading 3307.49 as room deodorizers, noting the continuous use and lack of specific insecticidal indications or warnings. The appeal was rejected.