Appeal Allowed: Pesticides Classified Under Tariff Heading 38.08

The appeal was allowed by the Appellate Tribunal CEGAT, Mumbai, regarding the classification of pesticides manufactured by the appellant. The impugned order was set aside, and consequential relief was granted, with the agreement that the pesticides should be classified under Heading 38.08 of the Tariff instead of Heading 2942.00.

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The Appellate Tribunal CEGAT, Mumbai considered the classification of pesticides manufactured by the appellant. The Commissioner classified them under Heading 2942.00 but it was agreed that they should be classified under Heading 38.08 of the Tariff. The appeal was allowed, the impugned order was set aside, and consequential relief was granted. (1999 (9) TMI 195 - CEGAT, Mumbai)

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