9911796707
TMI Blog1999 (5) TMI 492X X X X Extracts X X X X X X X X Extracts X X X X ..... .N. Srinivasan, Member (J)]. When the appeals were taken up for hearing Shri G.B. Yadav, JDR, in his usual exuberance and enthusiasm opposed the arguments of the appellants and the Delhi High Court s judgment rendered in the case of Pesticides Manufacturers and Formulators Association of India v. UOI - 2000 (115) E.L.T. 324 (Del.) = 1999 (30) RLT 231, in which it was held that bulk packing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 60 (Tribunal). In the said order we have held as follows :- The Commissioner orders has been issued as a result of the amendment made to Heading 38.02 and to Note 2 to Chapter 38 made by the Finance Act, 1996 which took effect from 23rd July 1996 onwards. The effect of this amendment on the classification of technical grade pesticides has been considered by the Delhi High Court in its judgment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the products in question under Chapter 3808.10 was correct. No duty was payable in addition to what had already been paid and hence penalty not imposable. 2. We are of the view that we are bound by the said judgment. Following the said judgment, the arguments made by the departmental representative have to be rejected. In fact in Delhi High Court judgment in paragraph 31 onwards they have fu ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
