https://www.taxtmi.com/caselaws?id=81408 Liquid phenyle was held classifiable under Heading 3808.90 as an other product, not under Heading 3808.10 as an insecticide, because the tariff after restructuring expressly separated insecticides and similar products from disinfectants and related goods. The assessee's reliance on earlier treatment of phenyle under the pre-restructured tariff and on a genus-and-species argument was rejected, since the tariff language made disinfectants a distinct residuary category. The classification adopted by the lower authorities was therefore upheld, and the duty demand sustained. en-us Mon, 01 Jul 1991 00:00:00 +0530 Fri, 24 Jun 2011 14:50:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81408 Liquid phenyle was held classifiable under Heading 3808.90 as an other product, not under Heading 3808.10 as an insecticide, because the tariff after restructuring expressly separated insecticides and similar products from disinfectants and related goods. The assessee's reliance on earlier treatment of phenyle under the pre-restructured tariff and on a genus-and-species argument was rejected, since the tariff language made disinfectants a distinct residuary category. The classification adopted by the lower authorities was therefore upheld, and the duty demand sustained. Case-Laws Central Excise Mon, 01 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81408