https://www.taxtmi.com/caselaws?id=170724 The Tribunal ruled in favor of the appellant, a manufacturer of "WUDCURE," classifying the product under CETH 3808.10 as an insecticide rather than under CETH 3808.90 as disinfectants. The decision was based on the product's use as a wood preservative against termites, supported by the HSN Explanatory Notes and technical information on termites. The Tribunal emphasized that marketability and intended use as an insecticide, even for repelling insects, justified the classification under CETH 3808.10. The appeal succeeded, confirming the classification under Heading 3808.10. en-us Wed, 25 Sep 2013 00:00:00 +0530 Tue, 02 Jun 2015 17:51:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170724 The Tribunal ruled in favor of the appellant, a manufacturer of "WUDCURE," classifying the product under CETH 3808.10 as an insecticide rather than under CETH 3808.90 as disinfectants. The decision was based on the product's use as a wood preservative against termites, supported by the HSN Explanatory Notes and technical information on termites. The Tribunal emphasized that marketability and intended use as an insecticide, even for repelling insects, justified the classification under CETH 3808.10. The appeal succeeded, confirming the classification under Heading 3808.10. Case-Laws Central Excise Wed, 25 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170724