https://www.taxtmi.com/caselaws?id=209848 The appellate tribunal upheld the classification of the product "Preventol NP" as a fungicide under Chapter Heading 38.08.10, rejecting the Revenue's claim that it should be classified as a preservative under Chapter Heading 38.08.90. The tribunal relied on various factors, including HSN Explanatory Notes, a test report, and expert explanations, to determine that the product functions as a protective fungicide against microorganisms. As the department failed to challenge the lower authorities' decision and no new justifications were presented, the tribunal affirmed the classification and dismissed the appeal. en-us Wed, 20 Apr 2011 00:00:00 +0530 Tue, 09 Jul 2013 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209848 The appellate tribunal upheld the classification of the product "Preventol NP" as a fungicide under Chapter Heading 38.08.10, rejecting the Revenue's claim that it should be classified as a preservative under Chapter Heading 38.08.90. The tribunal relied on various factors, including HSN Explanatory Notes, a test report, and expert explanations, to determine that the product functions as a protective fungicide against microorganisms. As the department failed to challenge the lower authorities' decision and no new justifications were presented, the tribunal affirmed the classification and dismissed the appeal. Case-Laws Central Excise Wed, 20 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209848