1999 (3) TMI 129

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ar, Member (T)]. The appeal is taken up for disposal, with the consent of both sides, after waiving deposit of duty and penalty. 2. In the order impugned in the appeal, the Commissioner has held that technical grade pesticides manufactured and cleared by the appellant from 23rd July 1996 to 30th June, 1997 is correctly classifiable under the Heading 3942.00 of the Central Excise Tariff, an .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... classification pesticides not under Chapter 38, but under the appropriate Chapter 28 or 29, was not correct and struck it down, quashing notices issued and actions based on that circular. It had found that there was no distinction for the purpose of classification under Heading 38.08 of pesticides in bulk form or those to be sold as retail product. The applicability of the judgment in the conside .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X