https://www.taxtmi.com/caselaws?id=908 An aerosol insect-control product containing allethrin was treated as a mosquito repellent because its functional effect matched mosquito coils, mats and similar products by dispersing the active ingredient into the air to control mosquitoes. On that basis, the product fell within the relevant notification entry and was assessable under Section 4A of the Central Excise Act, 1944. The reasoning rejected an ejusdem generis objection because the common genus was the insecticidal function, not the mode of heating or propulsion. Mandatory penalty under Section 11AC was not attracted; a reduced penalty under Rule 173Q(1) was sustained instead. en-us Thu, 17 Jun 2004 00:00:00 +0530 Sun, 13 Apr 2008 18:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=908 An aerosol insect-control product containing allethrin was treated as a mosquito repellent because its functional effect matched mosquito coils, mats and similar products by dispersing the active ingredient into the air to control mosquitoes. On that basis, the product fell within the relevant notification entry and was assessable under Section 4A of the Central Excise Act, 1944. The reasoning rejected an ejusdem generis objection because the common genus was the insecticidal function, not the mode of heating or propulsion. Mandatory penalty under Section 11AC was not attracted; a reduced penalty under Rule 173Q(1) was sustained instead. Case-Laws Central Excise Thu, 17 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=908