https://www.taxtmi.com/caselaws?id=359279 Disinfectant tablets used for sanitising water and packed in unit containers of measured doses were classifiable under heading 3808, because Section Note 2 to Section VI and the explanatory notes cover disinfectants put up in retail sale packing or measured doses even if the goods could otherwise fall in Chapter 29. The goods were also liable to MRP-based assessment under section 4A, since the packages bore MRP and were packed for retail sale; subsequent wholesale clearances did not exclude them from section 4A. The revenue challenge succeeded, and the classification and duty demand adopted by the department were restored. en-us Tue, 24 Apr 2018 00:00:00 +0530 Sat, 06 Apr 2019 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359279 Disinfectant tablets used for sanitising water and packed in unit containers of measured doses were classifiable under heading 3808, because Section Note 2 to Section VI and the explanatory notes cover disinfectants put up in retail sale packing or measured doses even if the goods could otherwise fall in Chapter 29. The goods were also liable to MRP-based assessment under section 4A, since the packages bore MRP and were packed for retail sale; subsequent wholesale clearances did not exclude them from section 4A. The revenue challenge succeeded, and the classification and duty demand adopted by the department were restored. Case-Laws Central Excise Tue, 24 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359279