Supreme Court affirms Tribunal decision on "Baygon Mosquito Specialist" excise duty classification

The Supreme Court upheld the decision of the Customs, Excise & Service Tax Appellate Tribunal on the classification of "Baygon Mosquito Specialist" under Notification No.9/2000 CE (NT), assessing excise duty under Section 4A of the Central Excise Act, 1944. Appeals were dismissed.

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The Supreme Court upheld the decision of the Customs, Excise & Service Tax Appellate Tribunal regarding the classification of "Baygon Mosquito Specialist" under Serial No. 37 of Notification No.9/2000 CE (NT). The excise duty was rightly assessed under Section 4A of the Central Excise Act, 1944. The appeals were dismissed.

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