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TMI Blog2017 (4) TMI 1128X X X X Extracts X X X X X X X X Extracts X X X X ..... t that the subject item is an “insecticide‟ covered by the chapter sub-heading 3808.10 of Central Excise Tariff; when it is so the item will be covered by the entry at Sl.No.15 of the Annx.I attached to the N/N. 50/2003 Central Excise. Appellant has failed to prove that the goods are not insecticides but are plant growth regulator (Tariff sub-Heading 3808.20) or are of “other” category of chapter sub-Heading 3808.90 of Central Excise Tariff. The goods namely Dermitol C-024 are covered under Central Excisie Tariff sub-heading 3808.10 and they are not entitled to the benefit of the N/N. 50/2003 Central Excise - appeal dismissed - decided against appellant. - Appeal No. E/2456/2007 Ex.(DB) - Final Order No. 52950/2017 - Dated:- 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, weedicides pesticides (basic manufacture and formulation) are classifiable under Central Excise Tariff chapter sub heading 3808.10 and are mentioned at Sl.No.15 in the Annx.I. to Notification No.50/2003, which is under negative list and on which benefit of Notification 50/2003 is not available. Revenue states that initially the assessee Appellant classified Dermitol-C024 under Central Excise Tariff chapter sub heading 2710.95 but later changed the classification to Sub Heading 3808.90/3808.20 of Central Excise Tariff to evade payment of Central Excise duty. vi) Revenue issued Show Cause Notice demanding Central Excise duty for subject goods (Dermitol C-024) under chapter sub heading 3808.10 of Central Excise Tariff which is menti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctants and similar 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) 3808.10 -Insecticides, fungicides, herbicides, weedicides and Pesticides 16% 3808.20 -Plant growth regulators 16% 3808.90 -Other 16% The above description in the subject heading indicated that the item is covered by the description of sub-Heading 3808.10, which covers insecticides, fungicides, habicides, weedicides and pesticides. The assessee Appellant is claiming that item is not covered by sub-heading 3808.10 but is covered by either 3808.20 or 3808.90, which covers plant growth regulators (3808.20) or other‟s (3808.90). The question is-if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure of the product Dermitol C024 available on record also mentions that : Dermitol-C024 is highly effective: It clogs the insect‟s oxygen intake System, interfering with normal respiration, thus works as suffocating and killing them in few seconds. It creates a film acting as a physical barrier between the plants pests which prevents feeding and egg laying of the pest insect. It works at the physical level not at the bio-chemical level meaning there is practically no chance for past to develop resistance to Dermitol. Dermitol C-024 is very economical. It kills the pests and also protects the Plant for several days, thus avoids respective spraying. This drastically Reduces spraying cost for the farmers. From the above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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