<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>2000 (4) TMI 70 - CEGAT, COURT NO. III, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=49808</link>
    <description>Products marketed as air purifiers and room fresheners were classified by their essential character rather than by an incidental insect-repellent effect. Continuous use, absence of insecticide-style usage restrictions, and no warning precautions showed they were not marketed or used as insecticides in the relevant sense. The goods were therefore correctly classified as preparations for perfuming or deodorizing under CET sub-heading 3307.49, not as insecticides under CET sub-heading 3808.10, and the departmental classification was upheld.</description>
    <language>en-us</language>
    <pubDate>Fri, 07 Apr 2000 00:00:00 +0530</pubDate>
    <lastBuildDate>Tue, 17 Aug 2010 15:56:04 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=88288" rel="self" type="application/rss+xml"/>
    <item>
      <title>2000 (4) TMI 70 - CEGAT, COURT NO. III, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=49808</link>
      <description>Products marketed as air purifiers and room fresheners were classified by their essential character rather than by an incidental insect-repellent effect. Continuous use, absence of insecticide-style usage restrictions, and no warning precautions showed they were not marketed or used as insecticides in the relevant sense. The goods were therefore correctly classified as preparations for perfuming or deodorizing under CET sub-heading 3307.49, not as insecticides under CET sub-heading 3808.10, and the departmental classification was upheld.</description>
      <category>Case-Laws</category>
      <law>Central Excise</law>
      <pubDate>Fri, 07 Apr 2000 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=49808</guid>
    </item>
  </channel>
</rss>