Tariff classification of copper sulphate favoured insecticide heading over chemically defined compound heading.

Copper sulphate was treated as an insecticide for tariff purposes because the record showed it was registered and licensed under the Insecticides Act, 1968, and was regarded as such in the supporting materials. Chapter 38 excludes separate chemically defined compounds but includes insecticides and similar products, so the specific heading for insecticides prevailed over the general heading for chemically defined compounds. The product was therefore classified under Heading 3808.10 rather than Heading 2833.00, with consequential relief in favour of the assessee.

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Issues: Whether copper sulphate was correctly classifiable under Heading 3808.10 as an insecticide or under Heading 2833.00 as a separate chemically defined compound.

Analysis: Chapter 38 excludes separate chemically defined compounds, but expressly includes insecticides and similar products. The material on record showed that copper sulphate was registered and licensed as an insecticide under the Insecticides Act, 1968, and was also treated as such in the supporting judicial and departmental materials referred to in the order. In these circumstances, the product answered the description of an insecticide for tariff purposes and was covered by the specific entry in Heading 3808.10 rather than the general heading for copper sulphate.

Conclusion: The classification under Heading 3808.10 was upheld and the contrary classification under Heading 2833.00 was rejected, in favour of the assessee.

Final Conclusion: The appeal succeeded and the assessee obtained the claimed tariff classification with consequential relief.

Ratio Decidendi: Where a product is specifically recognised and treated as an insecticide, it is classifiable under the specific tariff entry for insecticides rather than under a general heading covering chemically defined compounds.

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