https://www.taxtmi.com/caselaws?id=2650 The product "Nim Sona" was held to be classifiable as fertiliser or organic manure, not as an insecticide. Classification was guided by its essential character, supported by the ISI specification for "Nim Cake for manuring" and the agricultural authority's view that organic manures fall outside the Insecticide Act, 1968 and do not require insecticide registration. A reference on the label to secondary insecticidal properties did not change the product's principal nature for classification purposes. The departmental appeal therefore failed. en-us Tue, 22 May 2007 00:00:00 +0530 Wed, 16 Apr 2008 09:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2650 The product "Nim Sona" was held to be classifiable as fertiliser or organic manure, not as an insecticide. Classification was guided by its essential character, supported by the ISI specification for "Nim Cake for manuring" and the agricultural authority's view that organic manures fall outside the Insecticide Act, 1968 and do not require insecticide registration. A reference on the label to secondary insecticidal properties did not change the product's principal nature for classification purposes. The departmental appeal therefore failed. Case-Laws Central Excise Tue, 22 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2650