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        Central Excise

        Central Excise - Classification of DDT Technical

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        Classification of DDT as insecticide: treated under Heading 38.08 for central excise regardless of bulk or retail form. DDT Technical is classifiable under Heading No. 38.08 of the Central Excise Tariff when meant for use as an insecticide; the Tariff dispenses with the HSN retail sale concept, so DDT in bulk or for retail sale falls under Heading 38.08. Circulate guidance to field formations and trade and finalise pending assessments accordingly.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Classification of DDT as insecticide: treated under Heading 38.08 for central excise regardless of bulk or retail form.

                                DDT Technical is classifiable under Heading No. 38.08 of the Central Excise Tariff when meant for use as an insecticide; the Tariff dispenses with the HSN retail sale concept, so DDT in bulk or for retail sale falls under Heading 38.08. Circulate guidance to field formations and trade and finalise pending assessments accordingly.


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