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TMI Blog2013 (4) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... the above quoted Rule. Now the question arises, which of the two components, i.e. electro thermic apparatus or refill bottle of pesticides gives essential character to the combination pack. To find answer to this question, it would be essential to look at the combination pack from the buyer’s perspective. - the right classification for the combipack would be under Chapter heading 3808.10. - Decided in favor of assessee. - E/2407/2005 - A/718/2012-EX(BR)(PB) - Dated:- 25-6-2012 - Justice Ajit Bharihoke, Shri Rakesh Kumar, JJ. REPRESENTED BY : Shri Shekhar Vyas, Advocate, for the Appellant. Shri R.K. Verma, AR, for the Respondent. [Order per : Justice Ajit Bharihoke, President]. - This appeal is preferred by M/s. Kara ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, it fell under classification heading 8516. Accordingly, show cause notice dated 7-9-2001 proposing to re-classify the combination pack under chapter heading 8516 of Central Excise Tariff Act was issued to the appellant. 7. The appellant in their reply to the show cause notice contended that essential character of the combination pack cleared by the appellant is a mosquito repellent (insecticides), therefore, the combi pack in view of General Interpretation of the First Schedule to the Central Excise Tariff Act, 1985 Rule 3(b) has been classified under Chapter heading 3808.10. 8. The Additional Commissioner, Central Excise vide order dated 3-4-2003 held that the classification pack was rightly classified by the appellant under chap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1985. Both the refill bottle of insecticides and the electro thermic apparatus are interdependent on each other for functional use. Refill bottle without electro thermic apparatus is of no use as mosquito repellent and electro thermic is of no use without the bottle containing insecticides. Both the articles fall with different classification heading under different chapter headings of Central Excise Tariff Act, 1985. Thus that being the case, the question arises, what would be the right classification for combipack. 13. In order to find answer to the aforesaid question, it is necessary to have a look on the relevant General Rules for the Interpretation of this Schedule to the Central Excise Tariff Act, 1985 which is reproduced thus : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... two or more headings, classification shall be effected as follows : (a) the heading which provides the most specific description shall be preferred to headings providing more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. (b) mixtures, composite goods consisting of different materials made up or different components, and goods put up in sets for retail sale, which cannot be classified by reference to (a), sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er would purchase such combination pack for using it as mosquito repellent, which purpose is achieved by vaporizing the liquid pesticide by subjecting it to heat with the aid of electro thermic apparatus. This imply that electro thermic apparatus is merely a delivery machine but the real mosquito repellent is liquid pesticides contained in refill bottle. Thus, we find that the liquid pesticides bottle in the combination pack gives essential character of mosquito repellent to the combination pack. Thus, in our view, the right classification for the combipack would be under Chapter heading 3808.10 which relates to insecticides etc. and not under Chapter heading 8516 relating to electric heating apparatus. 16. In view of the above, we find i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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