https://www.taxtmi.com/caselaws?id=102954 Technical grade pesticides were held to fall under Heading 2942.00 rather than Heading 3808.10 after the 1996 tariff amendment to Chapter 38 was judicially construed in binding precedent. The tribunal treated the Delhi High Court's interpretation of the amendment as governing the classification issue and rejected the contention that it was confined to a Board Circular. On that basis, the Revenue's contrary classification could not be sustained, and the consequential duty demand and penalty failed. en-us Sat, 17 Jul 1999 00:00:00 +0530 Fri, 17 Feb 2012 11:42:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102954 Technical grade pesticides were held to fall under Heading 2942.00 rather than Heading 3808.10 after the 1996 tariff amendment to Chapter 38 was judicially construed in binding precedent. The tribunal treated the Delhi High Court's interpretation of the amendment as governing the classification issue and rejected the contention that it was confined to a Board Circular. On that basis, the Revenue's contrary classification could not be sustained, and the consequential duty demand and penalty failed. Case-Laws Central Excise Sat, 17 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102954