Central Excise - Classification of DDT Technical - Central Excise - 17/91-CX.3

Central Excise - Classification of DDT Technical Circular No. 17/91-CX.3 Dated 8-5-1991 [From F. No. 120/2/91-CX.3] Government of India Central Board of Excise Customs New Delhi Subject : Central Excise - Classification of DDT Technical. A doubt has been expressed regarding classification of DDT Technical. 2. The issue has been examined. It is felt that it would not be correct to hold that the aforesaid products would fall within Chapter 29. On examination of the Notes under Chapter-38 and Chapter 29, it is observed that separate chemically defined elements or compounds with the exception of insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators etc. Were excluded from the purview of Chapter 38 by virture of Note 1 (a) (2) of Chapter 38. It may be mentioned that Heading No. 38.08 of the Central Excise Tariff is not fully aligned with the same heading of HSN in as much as the concept of retail sale, which is crucial in HSN, had been dispensed with in regard to classification of goods under Heading No. 38.08 of the Central Excise Tariff. Therefore DDT whether in bulk or for retail sale would merit classification under Heading No. 38.08 of the Schedule the Central Excise Tariff Act, 1985 if the same is meant for use as insecticides. 3. The above guidelines may be brought to the notice of lower field formations and the trade interests may also be suitably advised. 4. All pending assessments may be finalised on the above basis.