https://www.taxtmi.com/caselaws?id=99883 Phenol/pheneol classification turned on its true commercial and functional character: the majority treated it as a disinfectant fluid, noting its manufacture, description, market use and composition showed disinfecting and deodorising properties rather than insecticidal or pesticidal character. The rival argument that an earlier tariff view should control under the new tariff was rejected. On that classification basis, the product was also treated as eligible for the benefit of Notification No. 14/94-C.E., since the exemption followed the tariff entry adopted for the goods. en-us Tue, 31 Oct 2000 00:00:00 +0530 Mon, 30 Jan 2012 14:46:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99883 Phenol/pheneol classification turned on its true commercial and functional character: the majority treated it as a disinfectant fluid, noting its manufacture, description, market use and composition showed disinfecting and deodorising properties rather than insecticidal or pesticidal character. The rival argument that an earlier tariff view should control under the new tariff was rejected. On that classification basis, the product was also treated as eligible for the benefit of Notification No. 14/94-C.E., since the exemption followed the tariff entry adopted for the goods. Case-Laws Central Excise Tue, 31 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99883