https://www.taxtmi.com/caselaws?id=202677 An aerosol insect killer that repels and kills mosquitoes and other insects was treated as falling within the notification covering mosquito coils, mats and other mosquito repellants. On that basis, the goods were held assessable under Section 4A of the Central Excise Act, 1944 rather than Section 4, and the valuation adopted by the adjudicating authority was sustained. The Revenue's challenge was rejected because the product matched the description in the applicable notification and the Tribunal followed its earlier view on the same classification principle. en-us Wed, 08 Dec 2010 00:00:00 +0530 Sun, 10 Apr 2011 23:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202677 An aerosol insect killer that repels and kills mosquitoes and other insects was treated as falling within the notification covering mosquito coils, mats and other mosquito repellants. On that basis, the goods were held assessable under Section 4A of the Central Excise Act, 1944 rather than Section 4, and the valuation adopted by the adjudicating authority was sustained. The Revenue's challenge was rejected because the product matched the description in the applicable notification and the Tribunal followed its earlier view on the same classification principle. Case-Laws Central Excise Wed, 08 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202677