2007 (3) TMI 461

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...., for the Respondent. [Order per : M. Veeraiyan, Member (T)]. -  This is an appeal against the order of the Commissioner No. 10/CEX/2005 dated 20-6-2005. 2. The relevant facts in brief are as follows : (a)     The appellant manufacture goods under brand name "Vipul Booster" and sought classification under Chapter Heading 3808.20 of the Central Excise Tariff Act, 1....

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....ingredients being emulsifiers and preservatives. Their product is not being marketed as insecticide; it cannot kill any insects; it is marketed only as plant growth promoter; while applying to the Central Insecticide Board they have clearly indicated the product to be manufactured by them as plant growth promoter containing 'Triacontanol'; they have also indicated that : "This product is not an i....