https://www.taxtmi.com/caselaws?id=121219 The product marketed as "Vipul Booster" was examined for classification under Chapter 3808.10 as an insecticide, which would justify valuation under Section 4A on MRP basis, or as a plant growth promoter under Chapter 3808.20. Although the formulation contained triacontanol, the department had to prove that the diluted product functioned as an insecticide in the form sold. The record did not show insecticidal use or marketing as an insecticide, and the evidentiary burden for the claimed classification and MRP-based valuation was not discharged. The proposed insecticide classification was therefore not established, and the related valuation demand could not be sustained. en-us Tue, 06 Mar 2007 00:00:00 +0530 Fri, 27 Jul 2012 15:43:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121219 The product marketed as "Vipul Booster" was examined for classification under Chapter 3808.10 as an insecticide, which would justify valuation under Section 4A on MRP basis, or as a plant growth promoter under Chapter 3808.20. Although the formulation contained triacontanol, the department had to prove that the diluted product functioned as an insecticide in the form sold. The record did not show insecticidal use or marketing as an insecticide, and the evidentiary burden for the claimed classification and MRP-based valuation was not discharged. The proposed insecticide classification was therefore not established, and the related valuation demand could not be sustained. Case-Laws Central Excise Tue, 06 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121219