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    <title>Classification/ Excisability of Pesticides for the purpose of levy of excise duty</title>
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    <description>Addition of carriers, solvents and other ingredients to concentrated pesticidal chemicals produces a new product fit for direct use and therefore constitutes manufacture for excise duty purposes; bulk pesticide chemicals are now classifiable either under general chemical chapters or under the residual heading for chemical preparations rather than automatically under the pesticide formulation heading, and the prior instruction on this treatment has been withdrawn.</description>
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      <description>Addition of carriers, solvents and other ingredients to concentrated pesticidal chemicals produces a new product fit for direct use and therefore constitutes manufacture for excise duty purposes; bulk pesticide chemicals are now classifiable either under general chemical chapters or under the residual heading for chemical preparations rather than automatically under the pesticide formulation heading, and the prior instruction on this treatment has been withdrawn.</description>
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