1999 (8) TMI 371 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi decided on the classification of liquid phenyle under Tariff Heading 3808.10 as "Insecticides" or 3808.90 as "Others." The appellant's argument was supported by the Apex Court judgment in the case of Bombay Chemical Pvt. Ltd. The Tribunal's judgment in Ambey Laboratories was overruled by the Supreme Court, leading to the decision that disinfectant falls under sub-heading 3808.10. As a result, the impugned order was set aside, and the appeals were allowed.