https://www.taxtmi.com/caselaws?id=83027 The case involved the correct classification of the product 'Bronidiol' as either a fungicide or a preservative. The Department classified it as a preservative based on its marketing and commercial recognition, rejecting the Chemical Examiner's report supporting fungicidal properties. The Tribunal remanded the case for proper classification, noting insufficient evidence for the current classification. The final order held that 'Bronidiol' is not classifiable under sub-heading 3801.20 CETA, 1985, directing the Assistant Collector to decide its classification under specific headings and providing all relevant materials to the appellants. en-us Fri, 17 Dec 1993 00:00:00 +0530 Sat, 09 Jul 2011 10:59:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83027 The case involved the correct classification of the product 'Bronidiol' as either a fungicide or a preservative. The Department classified it as a preservative based on its marketing and commercial recognition, rejecting the Chemical Examiner's report supporting fungicidal properties. The Tribunal remanded the case for proper classification, noting insufficient evidence for the current classification. The final order held that 'Bronidiol' is not classifiable under sub-heading 3801.20 CETA, 1985, directing the Assistant Collector to decide its classification under specific headings and providing all relevant materials to the appellants. Case-Laws Central Excise Fri, 17 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83027