1995 (7) TMI 191

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..... his is Department s appeal against the order of Collector (Appeals), Ahmedabad dated 11-8-1992. 2. The learned Departmental Representative stated that the issue revolves round the classification of a product called Rodenticide. The rival entries are 3808.10 claimed by the Department and 3808.90 claimed by the respondent. These entries read as follows :- Heading No. Sub-head- in .....

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..... o the New Encyclopaedia of Britannica Volume VII which defines pesticide as any toxic substance used to kill animals or plants that cause economic damage to crop or ornamental plants or are hazardous to the health of domestic animals or man. He also drew attention to the certificate of Government of India, Ministry of Agriculture, No. PS/PAA/1992, dated 12th March, 1992 which states that in ch .....

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..... ions by Dr. Lee C. Truman which states that The present day usage of the term pesticide connotes a much broader concept than has been generally understood for the chemicals used by the pest control specialists. It includes in the term pest the rodents and describes pesticide as any substance or mixture intended for preventing, destroying or controlling any pest. Furthermore, it states that rats .....

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