9911796707
TMI Blog2000 (8) TMI 566X X X X Extracts X X X X X X X X Extracts X X X X ..... words "pesticides falling under Chapter 38" were replaced by the words "goods falling under sub-heading 3808.10." 2. At the material time, the sub-heading read as under : "Insecticides, fungicides, herbicides, weedicides and pesticides". 3. The show cause notice dated 2-4-1993 was issued alleging that during the period 1-3-88 to 2-5-88, the assessee had wrongly availed the benefit of the Notification for their product "Phosphorous Sulfochloride" in as much as it was used in the manufacture of insecticides and not of pesticides. The duty allegedly short-levied was Rs. 10,10,075/-. The allegations were made that they had suppressed the facts with intention to evade payment of duty. The Commissioner having confirmed the duty and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ext Book also states that insecticides means a sub-division of pesticides. 8. The case of the appellant is that the said notification having used the word "pesticidies" would cover the various sub-divisions thereof, the benefit thereof would cover insecticides also. 9. As per the extract of the sub-heading, the Tariff has separately shown insecticides and some other divisions of pesticides viz. fungicides and weedicides etc. The HSN refrains from using the term pesticides altogether. 10. The Tribunal judgment in the case of Bombay Chemicals Pvt. Ltd. - 1986 (24) E.L.T. 373 came up for discussion. This judgment examined the coverage of Notification No. 55/75-C.E. under which exemption was given to insecticides, pesticides, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he products falling under sub-heading 3808.10. Therefore, it has to be held that where a notification grants exemption to a product specifically described in the Tariff Entry, the benefit thereof would necessarily be extended to that entry alone and cannot be permitted to be extended to another product described separately in the said entry. 12. Shri Gunasekharan also made arguments on the aspect of limitation. The show cause notice dated 2-4-1993 covers the period 1-3-1988 to 2-5-1988 and contains the specific allegation that the asessee suppressed the fact that they were using permitted chemicals in the manufacture of pesticides. We have seen the classification list effective from 1-3-1988. At Sr. No. 1, phosphorus sulfochloride ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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