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Issues: (i) Whether aluminium phosphide and zinc phosphide, used for killing rodents, were classifiable under Heading 3808.10 or under Heading 3808.90 of the Central Excise Tariff; (ii) Whether phosphorous pentasulphide used in the manufacture of such goods was entitled to exemption under Notification No. 43/88-C.E.
Issue (i): Whether aluminium phosphide and zinc phosphide, used for killing rodents, were classifiable under Heading 3808.10 or under Heading 3808.90 of the Central Excise Tariff.
Analysis: The decisive consideration was the scope of the term "pesticides" in Heading 3808.10. Relying on the Supreme Court's exposition that pesticides include substances intended to prevent, destroy, repel, or mitigate pests, including rodents, the products in question were treated as rodenticidal chemicals falling within the broader description of pesticides. Heading 3808.90, being a residual entry, could not be preferred for goods specifically answering the description in Heading 3808.10.
Conclusion: Aluminium phosphide and zinc phosphide were classifiable under Heading 3808.10, and the Revenue's challenge on classification failed.
Issue (ii): Whether phosphorous pentasulphide used in the manufacture of such goods was entitled to exemption under Notification No. 43/88-C.E.
Analysis: The notification granted exemption to specified Chapter 28 or 29 goods used in the manufacture of goods falling under Heading 3808.10. Since the final products were held to fall under Heading 3808.10, and the use of phosphorous pentasulphide in their manufacture was not disputed, the condition for exemption stood satisfied.
Conclusion: Phosphorous pentasulphide was eligible for the benefit of Notification No. 43/88-C.E.
Final Conclusion: The tariff entry for rodenticidal chemicals was construed to include the products in question, and the related input exemption was upheld, resulting in dismissal of the Revenue's appeals and acceptance of the respondents' cross-objections.
Ratio Decidendi: A product intended to destroy rodents is a pesticide for the purpose of Heading 3808.10, and a residual tariff entry cannot be applied where the goods specifically fall within that description; the corresponding input exemption follows where the notification conditions are otherwise met.
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