https://www.taxtmi.com/caselaws?id=110687 Streptomycin Sulphate 90% W/W + Tetracycline Hydro Chloride 10% W/W, used for agricultural purposes, was held classifiable under sub-heading 3808.10 rather than 3808.90. The product was manufactured under a licence and registration issued under the Insecticides Act, 1968, and the record showed preventive as well as curative use. Applying common parlance, and relying on Supreme Court authority that products killing bacteria can fall within the wider description of pesticide, the product was treated as answering that description because its function was to kill micro-organisms. en-us Tue, 27 Jan 2004 00:00:00 +0530 Wed, 18 Apr 2012 11:59:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110687 Streptomycin Sulphate 90% W/W + Tetracycline Hydro Chloride 10% W/W, used for agricultural purposes, was held classifiable under sub-heading 3808.10 rather than 3808.90. The product was manufactured under a licence and registration issued under the Insecticides Act, 1968, and the record showed preventive as well as curative use. Applying common parlance, and relying on Supreme Court authority that products killing bacteria can fall within the wider description of pesticide, the product was treated as answering that description because its function was to kill micro-organisms. Case-Laws Central Excise Tue, 27 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110687