https://www.taxtmi.com/caselaws?id=46351 Technical grade pesticides and insecticides in bulk form remained classifiable under Heading 38.08 of the Central Excise Tariff Act, because the specific tariff entry for insecticides, pesticides and similar products prevailed over the more general headings in Chapters 28 and 29. The 1996 amendment to Chapter Note 2 of Chapter 38 treated addition of ingredients, repacking and similar treatment as manufacture, but did not remove bulk concentrates from Heading 38.08. The 1997 amendment only aligned Chapter Note 1(a)(2) with the amended heading. The SC held that the tariff heading, chapter notes, interpretative rules and trade notice all supported continued classification under Heading 38.08, so the appeal failed. en-us Wed, 23 Oct 2002 00:00:00 +0530 Mon, 05 Jan 2026 16:53:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46351 Technical grade pesticides and insecticides in bulk form remained classifiable under Heading 38.08 of the Central Excise Tariff Act, because the specific tariff entry for insecticides, pesticides and similar products prevailed over the more general headings in Chapters 28 and 29. The 1996 amendment to Chapter Note 2 of Chapter 38 treated addition of ingredients, repacking and similar treatment as manufacture, but did not remove bulk concentrates from Heading 38.08. The 1997 amendment only aligned Chapter Note 1(a)(2) with the amended heading. The SC held that the tariff heading, chapter notes, interpretative rules and trade notice all supported continued classification under Heading 38.08, so the appeal failed. Case-Laws Central Excise Wed, 23 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46351