1990 (4) TMI 124

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.... Advocate, for the Respondents. [Order per : G. Sankaran, President]. - This appeal is against the Order-in-Appeal No. M-1126/BD-745/85 dated 28-11-1985 passed by the Collector of Central Excise (Appeals), Bombay. 2. The issue in this appeal is whether 'Paushamycin' which is a mixture of oxytetracycline and streptomycin, was eligible for duty exemption under Notification No. 234/82 dated ....

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....and January 83 to August 1984. 5. In appeal, this order was set aside and the demand created by the Assistant Collector was also set aside. 6. The learned DR's contention is that though the term 'pesticides' also takes within its sweep bactericides (see page 35 of the respondents' paper book, extracted from "The New Pesticide User's Guide" by Bert Bohmont), it would not be entitled for duty ....

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....d Formulation Industry Comprehensive Industry Document Series COINDs/15/1985-86" in which streptocycline is shown in the statement listing the names of the registered technical grade pesticides. It is also shown at sub-serial number 41 under serial number 129 ("insecticides, pesticides and weedicides"). Part-A, Appendix 3 of Volume I of Import and Export Policy April 1985-March 1988 (Imports and E....