1995 (7) TMI 191

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.... the Respondent. [Order per : S.K. Bhatnagar, Vice President]. - This is Department's appeal against the order of Collector (Appeals), Ahmedabad dated 11-8-1992. 2. The learned Departmental Representative stated that the issue revolves round the classification of a product called Rodenticide. The rival entries are 3808.10 claimed by the Department and 3808.90 claimed by the responden....

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....contention that Rodenticide is a type of pesticide. In this connection, he drew attention to the New Encyclopaedia of Britannica Volume VII which defines pesticide as "any toxic substance used to kill animals or plants that cause economic damage to crop or ornamental plants or are hazardous to the health of domestic animals or man." He also drew attention to the certificate of Government of Ind....

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....ms of food and health of man. He also our attention to the book "Scientific Guide to Pest Control Operations" by Dr. Lee C. Truman which states that "The present day usage of the term pesticide connotes a much broader concept than has been generally understood for the chemicals used by the pest control specialists. It includes in the term pest the rodents and describes pesticide as any substance o....