https://www.taxtmi.com/caselaws?id=104390 Technical grade pesticides remained classifiable under Heading 38.08/Chapter 3808.10 because bulk form did not create a material distinction from retail packing for tariff purposes. Applying its earlier view, the Tribunal followed the Delhi High Court's interpretation, along with the HSN Explanatory Notes, to hold that the amendment to Heading 38.02 and Note 2 to Chapter 38 did not exclude pesticides from Chapter 38 merely because they were in bulk. The departmental objection was rejected, the assessee's classification was upheld, and the duty demand and penalty were set aside. en-us Thu, 27 May 1999 00:00:00 +0530 Tue, 28 Feb 2012 18:34:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104390 Technical grade pesticides remained classifiable under Heading 38.08/Chapter 3808.10 because bulk form did not create a material distinction from retail packing for tariff purposes. Applying its earlier view, the Tribunal followed the Delhi High Court's interpretation, along with the HSN Explanatory Notes, to hold that the amendment to Heading 38.02 and Note 2 to Chapter 38 did not exclude pesticides from Chapter 38 merely because they were in bulk. The departmental objection was rejected, the assessee's classification was upheld, and the duty demand and penalty were set aside. Case-Laws Central Excise Thu, 27 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104390