https://www.taxtmi.com/caselaws?id=467159 Classification dispute whether a 48% aqueous dispersion of zinc pyrithione is a chemical derivative or a fungicidal preparation. The authority applied the preference for the more specific heading under the General Interpretative Rules and relied on Explanatory Note D(2)(h) excluding disinfectants/insecticides from Chapter 29 when presented as heading 38.08 products, the Explanatory Notes to 3808 recognising aqueous suspensions/dispersions and the listing of zinc pyrithione under the Insecticide Act; outcome: classified as a fungicidal preparation under CTH 3808 (subhead 38089290). en-us Fri, 01 Mar 2024 00:00:00 +0530 Sat, 07 Mar 2026 22:06:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467159 Classification dispute whether a 48% aqueous dispersion of zinc pyrithione is a chemical derivative or a fungicidal preparation. The authority applied the preference for the more specific heading under the General Interpretative Rules and relied on Explanatory Note D(2)(h) excluding disinfectants/insecticides from Chapter 29 when presented as heading 38.08 products, the Explanatory Notes to 3808 recognising aqueous suspensions/dispersions and the listing of zinc pyrithione under the Insecticide Act; outcome: classified as a fungicidal preparation under CTH 3808 (subhead 38089290). Case-Laws Customs Fri, 01 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467159