https://www.taxtmi.com/caselaws?id=342158 Functional use and product literature may determine tariff classification where a preparation is described as controlling and killing insects and pests. Dermitol C-024 was treated as an insecticide under Heading 3808.10 because its stated mode of action was to suffocate insects and prevent feeding and egg-laying. Absence of specific mention in the Insecticides Act schedule did not prevent that classification, and the product was not treated as a plant growth regulator or residual item under other headings. On that basis, the exemption under Notification No. 50/2003-C.E. was not available, and the Revenue's classification was upheld. en-us Thu, 20 Apr 2017 00:00:00 +0530 Tue, 02 Jan 2018 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342158 Functional use and product literature may determine tariff classification where a preparation is described as controlling and killing insects and pests. Dermitol C-024 was treated as an insecticide under Heading 3808.10 because its stated mode of action was to suffocate insects and prevent feeding and egg-laying. Absence of specific mention in the Insecticides Act schedule did not prevent that classification, and the product was not treated as a plant growth regulator or residual item under other headings. On that basis, the exemption under Notification No. 50/2003-C.E. was not available, and the Revenue's classification was upheld. Case-Laws Central Excise Thu, 20 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342158