https://www.taxtmi.com/caselaws?id=221883 The Tribunal classified the combination pack containing insecticides refill and electro thermic apparatus under Chapter Heading 3808.10 of the Central Excise Tariff Act, emphasizing that the liquid pesticides bottle determined the essential character of the pack as a mosquito repellent. The decision overturned the Commissioner (Appeals) order and ruled in favor of the appellant, setting aside the reclassification proposed by the Department. The appeal was accepted, and the final outcome favored the appellant, with the Tribunal's decision pronounced in open court on 25-6-2012. en-us Mon, 25 Jun 2012 00:00:00 +0530 Thu, 04 Apr 2013 22:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221883 The Tribunal classified the combination pack containing insecticides refill and electro thermic apparatus under Chapter Heading 3808.10 of the Central Excise Tariff Act, emphasizing that the liquid pesticides bottle determined the essential character of the pack as a mosquito repellent. The decision overturned the Commissioner (Appeals) order and ruled in favor of the appellant, setting aside the reclassification proposed by the Department. The appeal was accepted, and the final outcome favored the appellant, with the Tribunal's decision pronounced in open court on 25-6-2012. Case-Laws Central Excise Mon, 25 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221883