Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1987)(11)ECC194
..... said show cause notice the appellant contended that the four products namely (i) ethrel plant growth regulator (ii) ethrel latex stimulant (iii) fruitone and (iv) transplantons were classified as pesticides by the government of india under the insecticides act, 1968, section 3(e)(i)(ii) schedule - appendix i items 219 and 258.notification no. ..... placed reliance on a letter dated 8.4.1982 from the under secretary, government of india, department of agriculture and cooperation addressed to the appellant to the effect that ethephane and napthyl acetic acid will have to be treated as insecticides in view of the fact that they have been included in the schedule to the insecticides act, 1968 vide notification no. g.s.r. ..... the conclusion that all the four products are entitled to function as plant growth stimulants with special emphasis on plant metabolism connected with plant physiology and is in no way connected to destruction of pests, insects or fungus. ..... and ors.reported in 39 stc 378 where the hon'ble supreme court has held that the word "vegetables" in item 6 of schedule i to the act must be construed as understood in common parlance and it must be given its popular sense meaning "that sense which people conversant with the subject-matter with which the statute is dealing would attribute to it" and, so construed, it denotes those classes of vegetables which are grown in a kitchen garden or in a farm and ..... to herbicide handbook of the weed science society of america, 3rd ..... diseases. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1999)(63)ECC485
..... and rodenticide act, economic poison means any substance or moixture of substances intended for preventing, destroying, repelling, or mitigating any insects, rodents, nematodes, fungi, or weeds, or any other forms of life declared to be pests: and any substance or misture of substances intended for use as a plant ..... agriculture and cooperation also treats anaa as insecticide in view of the fact that it has been included in the schedule to the insecticides act, 1968 ..... on 30.1.88, the central excise officers visited the factory premises of the assessees as a result of intelligence received to the effect that the appellants were manufacturing anaa which is a plant growth regulator and availing exemption by misdeclaring the same as insecticides/pesticides under sub-heading 3808.10 of the central excise tariff act, 1985 although the same was classifiable and chargeable to duty under sub- ..... of pesticide or insecticide in the central excise act we could safely seek guidance from its definition as given in section 3e of the insecticides act, 1968. ..... control insect life that is harmful to man, either directly as disease vectors or indirectly as destroyers of crops, food products or textile fabrics".pesticides has been defined at page 891, "any substance organic or inorganic used to destroy or inhibit the action of plant or animal pests, the ..... sample of anaa was drawn and sent for chemical analysis of the chemical examiner of the central excise laboratory at baroda who reported in his letter dated .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2004)(166)ELT366TriDel
..... by the director, agriculture licensing office under the insecticides act after inspection of the facilities and all required procedures. ..... registration of insecticides granted to the appellant under section 9(4) of the insecticides act, 1968 contains details of the use of the product. ..... 20,000/- was also imposed.38.08 insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant growth regulators, disinfectants 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 8% and pesticides3808.20 plant growth regulators 8%3808.90 other 18% commissioner (appeals) took the view that the product cannot be classified ..... aside the order passed by the tribunal the supreme court held that the goods produced by the appellant from phenolic compounds and high boiling tar acid being disinfectant fluids which have the capability of killing bacteria which are nothing but pests, the appellant was entitled to exemption under item 18 of the notification issued in 1978. ..... but those products which are used for killing insects by use of substances such as high boiling tar acid have the same characteristic as ..... refers to the definition of the term 'disinfectant' in webster comprehensive dictionary 'as a substance used to disinfect or to destroy the germs of infectious and contagious diseases'. ..... cce, mumbai reported in 2001 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2004)(95)ECC127
..... end use; that therefore, the process of manufacture is not a material fact for determining the classification; that they were not under any legal obligation to disclose the end use of the product in the declaration; that they were under a belief that the products generated in the processing of agricultural waste are exempted from duty as these are classified under chapter 14 or chapter 23; that their belief is strengthened by the classification issued by the dgft ..... the commissioner (appeals) has interpreted the tariff in a manner which is contrary to the rules of interpretation; rule 1 of the rules for interpretation of tariff provides that titles of sections and chapters are for ease of references only and classification shall be determined according to the terms of the heading and relative section or chapter notes; that note 1(b) to chapter 34 specifically excludes "separate chemically defined compounds" from the purview of chapter 34; that hsn explanatory notes amplify that in addition to separate ..... effective from 22-10-99; that moreover they will also be eligible for statutory deduction under old section 4(4)(d)(ii) of the central excise act as held by the larger bench of the tribunal in the case of srichakra tyres ltd. v. ..... 361 (t-lb)] which has been upheld by the supreme court as reported in 2002 (142) e.l.t. .....
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