2004 (9) TMI 405

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....e Respondent. [Order per : S.S. Sekhon, Member (T)].- When the matter was called, none appeared for the Respondents. Heard the D.R. and gone through the materials. 2. The Revenue has filed this appeal against the order of the Commissioner (Appeals), who vide the impugned order classified imported methyl parathion technical purity 80% under Heading 3808.10. The Commissioner, after con....

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....n and considering to be preferable in terms of interpretative rules to Customs Tariff Act, 1975, he upheld the classification under Heading 38. 3. The Revenue has filed this appeal on the grounds : (i)      Item under import i.e. Methyl Parathion Technical is a well defined chemical conforming to a chemical formula and is not a preparation to fall under Heading ....

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.... would be in Chapter 29. The words "insecticides, pesticides etc." have been qualified subsequently by the words "put up in form or packing for retail sales or articles..." and therefore classification under Chapter 29 would be more appropriate. 4. After considering the materials on record, it is found : (a)     the Note to Chapter 38 relied upon by the Revenue canno....

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....cation for a chemical under Chapter 29 would be depended on the purity of that chemical, the present imports are of 80% pure pesticides/used of technical grade. The other 20% being various impurities fillers etc. There is no finding arrived at by the original authority or in the grounds brought out in Revenue's appeal, as to why the imported goods, in this case, should be considered to be chemical....