https://www.taxtmi.com/caselaws?id=93019 Liquid phenyle, as a disinfectant, was classified under Tariff Heading 3808.10 and not under the residuary Heading 3808.90. The earlier Tribunal view in Ambey Laboratories, which treated disinfectants as falling outside 3808.10 because they were not specifically named there, was displaced by a later Supreme Court ruling. That later ruling governed the tariff classification and required the product to be placed in the specific entry matching its described use or character. The impugned order was set aside and the appeals were allowed on the classification issue. en-us Thu, 19 Aug 1999 00:00:00 +0530 Mon, 07 Nov 2011 17:11:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93019 Liquid phenyle, as a disinfectant, was classified under Tariff Heading 3808.10 and not under the residuary Heading 3808.90. The earlier Tribunal view in Ambey Laboratories, which treated disinfectants as falling outside 3808.10 because they were not specifically named there, was displaced by a later Supreme Court ruling. That later ruling governed the tariff classification and required the product to be placed in the specific entry matching its described use or character. The impugned order was set aside and the appeals were allowed on the classification issue. Case-Laws Central Excise Thu, 19 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93019