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TMI Blog2004 (6) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. They were issued a Show Cause Notice on 1-7-1998, DENYING THE CLAIM OF A FUNGICIDE, since on test, of a sample drawn on 13-1-1998, it was reported by the Deputy Chief Chemist as under: The sample is in the form of yellow coloured pasty mass. It is composed of an aqueous dispersion of mercaptobenzothiazole . The product name will suggest that it is used as an antimildew preparation in textile industry. Any antimicrobial agent preparation will serve the above-referred mildew resistant property. MBT being an organosulphur nitrogen compound can find use as a mildewecide. The Pesticide Manual (A world compendium) does not include Mercaptobenzothiazole under the category of fungicide, weedicide, pesticide, insecticide and herbicide. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt property. It was also reported that the product is not included under the category of fungicide: weedicide; pesticide; insecticide and herbicide, in Pesticide Manual (A World Compendium). 25. The allegation has been contested by the assessee on the grounds that the chemical analysis report is incorrect as the product consists of sodium salt of MBT which is a fungicide. They also submitted copies of literatures in support of their defence. However, if the assessee did not agree with the chemical analysis report, they should have immediately requested for retesting of the samples in terms of provisions of Rule 56(4) of Central Excise Rules, 1944 to the proper officer as per the said Rules, on payment of requisite fees thereof. As the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t as salt of MBT as claimed by them and the process of manufacture or other details were not given or declared. It was also found that the product itself is not known as a fungicide and that had only enhanced such properties of a product. Only after chemical analysis the department learnt that the facts disclosed in this respect were required not disclosed in the classification lists. Considering the definition and technical literature on record, it was found that in spite of and having knowledge that the product is not a fungicide but only enhances such properties, the same was misdeclared to claim classification as fungicide. The claim was found to be not in bona fide belief and hence it had to be held that they have misled the department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cover fungicides but also that the very said same book for product, mentions that the fungicidal properties of the product ferbam are enhanced, if mixed with MBT. Therefore, there is no reason to conclude, that a paste made up of MBT and caustic soda, which would result in sodium salt of MBT would not be a product which is to be used and can be used as a fungicide . Once that is established, there is no other reason to upset the classification as claimed along with the benefit of the notification as a fungicide, for the product in question. 6. The submissions of the ld. D.R. that the Insecticides Act, 1968 licence is not available, with the appellants, does not enthuse us to come to a conclusion that the appellants product under disp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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