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Issues: Whether the products "Jet Fresh" and "Jem Fresh" were classifiable under CET sub-heading 3808.10 as insecticides or under CET sub-heading 3307.49 as preparations for perfuming or deodorizing.
Analysis: The products were held to be primarily used as air purifiers and room fresheners. Their continuous use, absence of the usage restrictions typically associated with insecticides, and the lack of warning precautions indicated that they were not marketed or used as insecticides in the relevant sense. Although the goods contained para-di-chloro-benzene and might incidentally repel moths or insects, their essential character was that of a deodorizer rather than an insecticidal preparation.
Conclusion: The products were correctly classified under CET sub-heading 3307.49 and not under CET sub-heading 3808.10, and the classification adopted by the authorities was upheld against the assessee.