Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1987)(11)ECC194
..... 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. ..... 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 are used for the table. ..... , if the adjudicating authorities have given a strained meaning to an expression used in ordinary parlance or acted in a manner not warranted by settled rules of interpretation then the court has not merely the right ..... in the base formula for all the four products was (1) 2-chloro-ethyl phosphonic acid (also known as ethrel) (2) alpha napthyl acetic acid and (3) alpha naphthyl acemmide which the other constituents are diluents preservatives etc.he was of the view that as per marek index, item (1) acts as a tissue generator and its application accelerates maturation of many fruits. ..... the supreme court judgment cited by her, the mere fact that the products manufactured by the appellant fall in insecticides act, 1968, the revenue should treat the same as pesticide and the appellant is not entitled to the benefit of notification no. 62/78. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1987)(11)ECC179
..... while it is true that these replies have been sent in response to letters from the company suggesting that disinfectant fluids are being used in the hospitals for destruction of pathogenic bacteria as well as fungi of public health importance and a reply to that effect would be useful, it is not necessary that one should ignore these replies only for the reason that they were in response to such a request ..... the names bactericide, pesticide, fungicide, insecticide are each understood to designate a well-known product or compound even if it also acts in ways that the other products act, their manufacturers produce and market them as such products, and, even more important, the consuming public always buy and accept these products as they are called, and not by any versatility they might have in doing duty as other products ..... but in this connection shri taleyarkhan points out that tar acids is found mentioned in the schedule to the act and, therefore, the product now in question (which has been manufactured with high boiling tar acid as its active ingredient) would be an ..... shri sundar rajan then referred to the insecticides act of 1968 and pointed out that under section 3(e) of the act, "insecticide" would mean any substance specified in the schedule to the act, or such other substances (including fungicides and weedicides) as the central government may subsequently include in the schedule or any preparation containing any one or more of such ..... substances used for killing insects, pests, etc .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1999)(63)ECC485
..... by fumigants that penetrate through the respiratory system.ancillary chemicals also are employed in insect control and include attractants and repellents, which influence insect behaviour, and chemosterilants which influence reproduction.volume 18 of the same encyclopedia at page 302 recognises that 'pesticide is a widely used synonym for chemical poisons which is a chemical intended for control, suppression or destruction of plants or animals that are of chemical significance as pests.hawley's condensed chemical dictionary, 11th edition at page 638 defines insectide as. ..... it is noteworthy that plant growth regulators or hormones may act as promoter of growth in one concentration, inhibitors of growth in another concentration and the proportion and combination also matter.secondly both in agromore case and the paushak case the fact that hawley's dictionary merely shows some of their uses and not all of their uses has not been noticed: whereas the technical and other material discussed also shows that these are uses other ..... in view of the above discussion i am of the view that since it is well-recognised both in technical literature and in the field of commerce and industry that some of the growth regulators also act as pesticides, insecticides or weedicides/fungicide and the fact that anaa was recognised both by govt, of india as well as govt, of gujarat as an insecticide therefore, the product falling under tariff item 68 in the pre-1986 period was eligible to the benefit of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)(78)ELT44TriDel
..... upon graphite or retort carbon usually agglomerated with pitch, tar or clay.refractory materials are used mainly in the construction of blast furnaces, coke ovens, petroleum cracking plant, glass and ceramic furnaces, and in the manufacture of pots, crucibles and other plant for the chemical and glass industries, etc.in the customs co-operation council nomenclature explanatory notes under sub-chapter 1 of chapter 69 it has been explained that the heat insulating ceramics goods of heading ..... the point of difference referred to me is whether fire bricks are eligible for the benefit of the modvat credit, as held by member (judicial), or form part of the furnace, and hence excluded from modvat coverage in terms of the explanation to rule 57a of the central excise rules, 1944 (hereinafter referred to as the 'rules'), as held by member (technical).16. ..... however, in the process of steelmaking, refractories are always subjected to destructive forces and are worn out generally gradually but sometime quite abruptly. ..... , raipur, were manufacturers of iron and steel, and articles of iron and steel, falling under chapter 72 and chapter 73 respectively of the schedule to the central excise tariff act, 1985 (hereinafter referred to as the tariff). ..... the hon'ble court in para 19 of the judgment observed that "the items are chemicals and have been classified as such in the tariff act. ..... the bricks are classified under chapter 69 of schedule to central excise tariff act, 1985 under heading 69.01.00. .....
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