1999 (8) TMI 371

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..... rivastava, SDR, for the Respondent. [Order per : P.C. Jain, Vice President]. - In these matters we are concerned with the classification of liquid phenyle - whether Tariff Heading 3808.10 as contended by the assessee as "Insecticides" or under 3808.90 as contended by the Revenue as "Others." 2. Learned Advocate Shri J.S. Agarwal appearing for the appellant submits that this issue is no lo .....

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..... al's judgment in Ambey Laboratories, as reported in 1992 (57) E.L.T. 330. The Tribunal in the said judgment of Ambey Laboratories has reasoned that "disinfectant" was not specifically included in sub-heading 3808.10 while it was specifically included in the broad Tariff Heading 38.08. Therefore, it was held by the Tribunal that in view of the specific inclusion in description under Heading 38.08 a .....

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..... vocate that the Tribunal's judgment in Ambey Laboratories having been over-ruled by the Apex Court in Civil Appeals mentioned supra, was in context of the new Tariff. Disinfectant will, therefore, fall under sub-heading 3808.10. Hence, we set aside the impugned order and allow these appeals. 5. Since the appeals have been allowed the stay petition also gets disposed of.
Case laws, Decisi .....

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