https://www.taxtmi.com/caselaws?id=90002 Technical grade pesticides were treated as classifiable under Heading 3808.10, and the amendment to Chapter 38 did not displace that classification. The text states that there was no relevant distinction, for Heading 38.08 purposes, between pesticides in bulk form and retail products, so the contrary classification under Heading 3942.00 was not sustainable. On that basis, no further duty liability arose beyond duty already discharged, and the foundation for penalty under Section 11AC also fell away. The impugned order was set aside and the disputed duty and penalty were held not payable. en-us Mon, 01 Mar 1999 00:00:00 +0530 Sat, 01 Oct 2011 17:16:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90002 Technical grade pesticides were treated as classifiable under Heading 3808.10, and the amendment to Chapter 38 did not displace that classification. The text states that there was no relevant distinction, for Heading 38.08 purposes, between pesticides in bulk form and retail products, so the contrary classification under Heading 3942.00 was not sustainable. On that basis, no further duty liability arose beyond duty already discharged, and the foundation for penalty under Section 11AC also fell away. The impugned order was set aside and the disputed duty and penalty were held not payable. Case-Laws Central Excise Mon, 01 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90002