https://www.taxtmi.com/caselaws?id=80529 Paushamycin, a mixture of oxytetracycline and streptomycin used as an anti-bacterial plant spray, was treated as a bactericide and therefore as a pesticide. On that basis, it fell within the exemption available under Notification No. 234/82 dated 1-11-1982. The earlier decision dealing with disinfectants and insecticides was found inapplicable because the product was not a disinfectant but a bactericide used on plants. As pesticides were covered by the notification and the relevant notifications in force, the appellate relief was left undisturbed. en-us Fri, 06 Apr 1990 00:00:00 +0530 Fri, 17 Jun 2011 15:07:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80529 Paushamycin, a mixture of oxytetracycline and streptomycin used as an anti-bacterial plant spray, was treated as a bactericide and therefore as a pesticide. On that basis, it fell within the exemption available under Notification No. 234/82 dated 1-11-1982. The earlier decision dealing with disinfectants and insecticides was found inapplicable because the product was not a disinfectant but a bactericide used on plants. As pesticides were covered by the notification and the relevant notifications in force, the appellate relief was left undisturbed. Case-Laws Central Excise Fri, 06 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80529