Mosquito repellant classification under Section 4A upheld for aerosol insect killer, rejecting the Revenue's challenge.

An aerosol insect killer that repels and kills mosquitoes and other insects was treated as falling within the notification covering mosquito coils, mats and other mosquito repellants. On that basis, the goods were held assessable under Section 4A of the Central Excise Act, 1944 rather than Section 4, and the valuation adopted by the adjudicating authority was sustained. The Revenue's challenge was rejected because the product matched the description in the applicable notification and the Tribunal followed its earlier view on the same classification principle.

---

---

Issues: Whether the impugned goods, being an aerosol insect killer, were covered by the relevant notification so as to be assessable under Section 4A of the Central Excise Act, 1944 instead of Section 4 of that Act.

Analysis: The Tribunal followed its earlier decision holding that a product which repels and kills mosquitoes and other insects falls within the scope of the notification covering mosquito coils, mats and other mosquito repellants. On that basis, the goods were treated as covered by the notification and eligible for valuation under Section 4A.

Conclusion: Section 4A assessment was held to be the correct mode of assessment, and the Revenue's appeal was rejected.

Final Conclusion: The valuation adopted by the adjudicating authority was sustained, resulting in dismissal of the Revenue's challenge.

Ratio Decidendi: Where the product answers the description of mosquito repellants under the applicable notification, assessment under Section 4A of the Central Excise Act, 1944 applies.

---