1999 (8) TMI 371

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....lants. Shri K. Srivastava, SDR, for the Respondent. [Order per : P.C. Jain, Vice President]. - In these matters we are concerned with the classification of liquid phenyle - whether Tariff Heading 3808.10 as contended by the assessee as "Insecticides" or under 3808.90 as contended by the Revenue as "Others." 2. Learned Advocate Shri J.S. Agarwal appearing for the appellant submits ....

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....-1997 over-ruling Tribunal's judgment in Ambey Laboratories, as reported in 1992 (57) E.L.T. 330. The Tribunal in the said judgment of Ambey Laboratories has reasoned that "disinfectant" was not specifically included in sub-heading 3808.10 while it was specifically included in the broad Tariff Heading 38.08. Therefore, it was held by the Tribunal that in view of the specific inclusion in descripti....