1999 (3) TMI 129 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal by the appellants regarding the classification of technical grade pesticides. The Commissioner's order was set aside, and it was found that the initial classification under Chapter 3808.10 was correct. No additional duty was payable, and hence, no penalty was imposable. The judgment of the Delhi High Court in a similar case was considered in reaching this decision.