Tariff classification of disinfectants follows the specific entry for their use and character, not the residuary heading.

Liquid phenyle, as a disinfectant, was classified under Tariff Heading 3808.10 and not under the residuary Heading 3808.90. The earlier Tribunal view in Ambey Laboratories, which treated disinfectants as falling outside 3808.10 because they were not specifically named there, was displaced by a later Supreme Court ruling. That later ruling governed the tariff classification and required the product to be placed in the specific entry matching its described use or character. The impugned order was set aside and the appeals were allowed on the classification issue.

---

---

Issues: Whether liquid phenyle, being a disinfectant, was classifiable under Tariff Heading 3808.10 as insecticides or under Tariff Heading 3808.90 as others.

Analysis: The dispute turned on tariff classification under the new tariff structure. The earlier Tribunal view in Ambey Laboratories, which had treated disinfectants as falling under the residuary sub-heading because they were not specifically named in 3808.10, had since been overruled by the Supreme Court. In light of that later ruling, the exclusion-based reasoning no longer governed the classification of disinfectants under the relevant heading.

Conclusion: Liquid phenyle, being a disinfectant, fell under Tariff Heading 3808.10 and not under Tariff Heading 3808.90.

Final Conclusion: The impugned order was set aside and the appeals were allowed on the classification issue.

Ratio Decidendi: Where a later Supreme Court ruling clarifies the classification of a product under the tariff, that ruling governs and the product must be placed under the specific tariff entry applicable to its described use or character.

---