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    <title>2004 (5) TMI 404 - CESTAT, MUMBAI</title>
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    <description>Technical grade pesticides manufactured in bulk were held classifiable under Heading 3808.10 of the Central Excise Tariff, not under Headings 3823.00 or 3824.90. The classification issue was treated as covered by Supreme Court precedent on technical grade pesticides, insecticides and similar bulk goods under Chapter 38.08, and the Board had also accepted that position by circular directing classification under Heading 38.08. In view of that binding legal and administrative position, the contrary classification could not be sustained, and the assessee was entitled to the resulting relief.</description>
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    <pubDate>Mon, 31 May 2004 00:00:00 +0530</pubDate>
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      <title>2004 (5) TMI 404 - CESTAT, MUMBAI</title>
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      <description>Technical grade pesticides manufactured in bulk were held classifiable under Heading 3808.10 of the Central Excise Tariff, not under Headings 3823.00 or 3824.90. The classification issue was treated as covered by Supreme Court precedent on technical grade pesticides, insecticides and similar bulk goods under Chapter 38.08, and the Board had also accepted that position by circular directing classification under Heading 38.08. In view of that binding legal and administrative position, the contrary classification could not be sustained, and the assessee was entitled to the resulting relief.</description>
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      <pubDate>Mon, 31 May 2004 00:00:00 +0530</pubDate>
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