1999 (3) TMI 129

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..... JDR, for the Respondent. [Order per : Gowri Shankar, 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 H .....

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..... hapter 38, the circular of the Board directing 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. Th .....

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