https://www.taxtmi.com/caselaws?id=369050 For tariff classification, Rynaxypyr Tech containing chlorantraniliprole was treated as an insecticide under Heading 3808 rather than as a separately chemically defined organic compound under Chapter 29. The Tribunal applied the chapter notes to Chapters 29 and 38, together with the HSN notes, and followed the binding Supreme Court ruling on pesticidal chemicals. It rejected the argument that bulk packing or technical-grade form excluded the product from Heading 3808, holding that its pesticidal character governed classification. Revenue's classification was sustained and the customs duty demand upheld. en-us Thu, 11 Oct 2018 00:00:00 +0530 Wed, 04 Mar 2020 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369050 For tariff classification, Rynaxypyr Tech containing chlorantraniliprole was treated as an insecticide under Heading 3808 rather than as a separately chemically defined organic compound under Chapter 29. The Tribunal applied the chapter notes to Chapters 29 and 38, together with the HSN notes, and followed the binding Supreme Court ruling on pesticidal chemicals. It rejected the argument that bulk packing or technical-grade form excluded the product from Heading 3808, holding that its pesticidal character governed classification. Revenue's classification was sustained and the customs duty demand upheld. Case-Laws Customs Thu, 11 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369050