9911796707
TMI Blog2006 (11) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... o Commissioner - Civil Appeal Nos. 7145-7146 of 2004, - - - Dated:- 29-11-2006 - [Order]. - The facts of the case are that the respondent-assessee is engaged in a manufacture of various products including a product called "Domex Power Cleaner/Domex All Around Home Cleaner". The assessee had been classifying this product under Heading 38.08 of the Central Excise Tariff Act as a disinfectant. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and -fly-papers)". 4.The Tribunal in the impugned order dated 22-3-2004 has held that the aforesaid product is liable to be classified as a disinfectant under Heading 38.08 and not under Heading 34.02. 5.Before us Dr. R.G. Padia, learned senior counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch it is used, which may be in diluted form. On the other hand, we may also mention the submission of Dr. R.G. Padia, learned senior counsel for the Revenue that the word 'disinfectant' in Heading 38.08 has to be interpreted noscitur a sociis, which means that it has to take colour from the preceding words like insecticides, rodenticides, fungicides, herbicides, etc. Dr. Padia's submissions is tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cleaning preparation. 9.We may also notice that the Tribunal as also the Commissioner have not considered the rules of the interpretation of the Schedule as also the explanatory notes, harmonized commodity description and coating system which may possibly provide aids for determination of the dispute. We are, however, not expressing any definite view on the matter, as we are remitting it to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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