https://www.taxtmi.com/caselaws?id=32618 Live microbial products used for biocontrol and plant growth were treated as cultures of micro-organisms under Chapter Heading 3002. The HSN notes for that heading covered micro-organism cultures used for technical purposes, while Chapter Heading 3808 for fungicides and insecticides did not extend to cultures used as the basis of such preparations. Because the products were live bacterial and fungal cultures sold on carriers and functioned as biological cultures for crop protection and growth support, the specific tariff entry in Chapter 3002 prevailed over the broader pesticide heading in Chapter 3808. en-us Thu, 23 Oct 2008 00:00:00 +0530 Mon, 16 Mar 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32618 Live microbial products used for biocontrol and plant growth were treated as cultures of micro-organisms under Chapter Heading 3002. The HSN notes for that heading covered micro-organism cultures used for technical purposes, while Chapter Heading 3808 for fungicides and insecticides did not extend to cultures used as the basis of such preparations. Because the products were live bacterial and fungal cultures sold on carriers and functioned as biological cultures for crop protection and growth support, the specific tariff entry in Chapter 3002 prevailed over the broader pesticide heading in Chapter 3808. Case-Laws Central Excise Thu, 23 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32618