1996 (8) TMI 287

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....tended before us that the appellants sought classification of the goods in question under tariff heading 3808.10. In this connection he drew our attention to Chapter 38 wherein it is specifically mentioned that this chapter does not cover separate chemically defined elements or compounds with the exception of the following and in that exception clause (2), insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products are mentioned. He therefore stated that in view of the Chapter Note 1(a), these separate chemically defined elements or compounds will fall under Chapter 38 which are specifically mentioned so long as they answer to the use as mentioned under Chapter ....

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....iew of the matter he contended that the goods are correctly classifiable under tariff heading 3808.10. He also drew our attention to the decision of the Hon'ble High Court of Kerala in the case of Deputy Commissioner of Sales Tax v. Prakash Traders reported in Volume 67, page 240. The relevant portion of the said judgment is reproduced below for convenience of reference : 2. We heard counsel for the Revenue, Mr. Nambiar. It was argued that the Appellate Tribunal was in error in holding that copper-sulphate is a pesticide and that the second sale of copper-sulphate by the respondent assessee is not liable to be taxed. We are unable to agree. A pesticide is a substance for killing pests. It is a substance used to destroy plant or anim....

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....g so. No interference is called for with the decision of the Appellate Tribunal. This revision is without merit. It is dismissed in limine. The learned Counsel also produced a photostat copy of the approved classification list by the Supdt. of Central Excise, Chikmagalur Range under Belgaum Collectorate wherein copper-sulphate, insecticides, fungicides etc. etc. have been classified under chapter heading 3808.10. The learned Counsel therefore contended that the appellants goods viz. copper-sulphate has to be classified under heading 3808.10. 3. We have heard Shri S. Murugandi, the learned DR for the department. He stated that copper sulphate can be used for other purposes also and this is specifically mentioned under heading 2....