https://www.taxtmi.com/caselaws?id=90981 Aluminium phosphide and zinc phosphide used to kill rodents were treated as pesticides under Heading 3808.10 because the term covers substances intended to destroy or repel pests, including rodents; the residual Heading 3808.90 could not apply where the goods fit the specific description. On that basis, phosphorous pentasulphide used in manufacturing those goods satisfied the conditions of Notification No. 43/88-C.E., since the final products fell under Heading 3808.10 and the input use was undisputed. The tariff classification was therefore sustained and the related input exemption followed. en-us Fri, 30 Apr 1999 00:00:00 +0530 Wed, 12 Oct 2011 19:06:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90981 Aluminium phosphide and zinc phosphide used to kill rodents were treated as pesticides under Heading 3808.10 because the term covers substances intended to destroy or repel pests, including rodents; the residual Heading 3808.90 could not apply where the goods fit the specific description. On that basis, phosphorous pentasulphide used in manufacturing those goods satisfied the conditions of Notification No. 43/88-C.E., since the final products fell under Heading 3808.10 and the input use was undisputed. The tariff classification was therefore sustained and the related input exemption followed. Case-Laws Central Excise Fri, 30 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90981