https://www.taxtmi.com/caselaws?id=173925 Technical grade pesticides and insecticides continued to fall under Heading 38.08 of the Central Excise Tariff because that heading specifically covered insecticides and similar products, and the Chapter Notes and H.S.N. Explanatory Notes had to be read consistently with that specific coverage. Their concentrated or technically defined form did not shift them to Chapters 28 or 29 or Heading 38.23, which were treated as general entries. The circular directing reclassification and recovery of duty was based on a reading of the amended tariff provisions and was therefore invalid. en-us Mon, 30 Nov 1998 00:00:00 +0530 Thu, 24 Sep 2015 17:30:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173925 Technical grade pesticides and insecticides continued to fall under Heading 38.08 of the Central Excise Tariff because that heading specifically covered insecticides and similar products, and the Chapter Notes and H.S.N. Explanatory Notes had to be read consistently with that specific coverage. Their concentrated or technically defined form did not shift them to Chapters 28 or 29 or Heading 38.23, which were treated as general entries. The circular directing reclassification and recovery of duty was based on a reading of the amended tariff provisions and was therefore invalid. Case-Laws Central Excise Mon, 30 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173925