2004 (5) TMI 504

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.... Shri M.K. Gupta, Jt. CDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Heard both sides. 2. Issue is whether the product "MOSQUITO SPECIALIST" classified under Chapter Heading 3808.10 of the Central Excise Tariff Act, 1985 would be covered by Notification No. 5/2001, dated 1-3-2001 entry at Sr. No. 37 which reads as "mosquito coils, mats and other mosquito repellents....

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....tion. Earlier it was known and understood as 'mosquito repellents' by the assessee themselves and others dealing with product and there is no material on record to bring in the alleged new understanding of the product as a 'mosquito killer' in the market. The coverage under notification is prima facie found to be established under the residency entry 'others'. The issue raised will have to be gone....