https://www.taxtmi.com/caselaws?id=85910 Copper sulphate was treated as an insecticide for tariff purposes because the record showed it was registered and licensed under the Insecticides Act, 1968, and was regarded as such in the supporting materials. Chapter 38 excludes separate chemically defined compounds but includes insecticides and similar products, so the specific heading for insecticides prevailed over the general heading for chemically defined compounds. The product was therefore classified under Heading 3808.10 rather than Heading 2833.00, with consequential relief in favour of the assessee. en-us Thu, 01 Aug 1996 00:00:00 +0530 Mon, 08 Aug 2011 18:30:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85910 Copper sulphate was treated as an insecticide for tariff purposes because the record showed it was registered and licensed under the Insecticides Act, 1968, and was regarded as such in the supporting materials. Chapter 38 excludes separate chemically defined compounds but includes insecticides and similar products, so the specific heading for insecticides prevailed over the general heading for chemically defined compounds. The product was therefore classified under Heading 3808.10 rather than Heading 2833.00, with consequential relief in favour of the assessee. Case-Laws Central Excise Thu, 01 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85910