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of <h1>Phenyl Classified as Disinfectant Under Tariff 3808.90, Subject to 18% Excise Duty per Board's Decision.</h1> A dispute arose regarding the classification of 'Phenyl' manufactured by a company, questioning whether it should be classified under sub-heading 3808.90 as 'others' or 3808.10 as a 'pesticide' in the Central Excise Tariff. The Board, referencing a previous Supreme Court decision, determined that since disinfectants are now specifically mentioned in the new tariff, 'Phenyl', marketed as a disinfectant, should be classified under sub-heading 3808.90. This classification attracts a central excise duty of 18%. All pending disputes and assessments related to this issue should be resolved based on these guidelines.
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