https://www.taxtmi.com/caselaws?id=125602 For central excise exemption purposes, the Insecticides Act, 1968 definitions and schedule were treated as regulatory and not determinative of excise classification. The contention that the product was outside the insecticide category because it acted by suffocation rather than consumption was viewed as a technical merits issue for final hearing, not for stay. On that basis, no prima facie strong case for stay of recovery of the excise demand was made out, and the request for stay was rejected. en-us Tue, 08 Jan 2008 00:00:00 +0530 Fri, 26 Oct 2012 17:24:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125602 For central excise exemption purposes, the Insecticides Act, 1968 definitions and schedule were treated as regulatory and not determinative of excise classification. The contention that the product was outside the insecticide category because it acted by suffocation rather than consumption was viewed as a technical merits issue for final hearing, not for stay. On that basis, no prima facie strong case for stay of recovery of the excise demand was made out, and the request for stay was rejected. Case-Laws Central Excise Tue, 08 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125602