2008 (1) TMI 802

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....ri V.K. Agrawal, DR, for the Respondent. [Order per : Justice S.N. Jha, President]. - This is an application seeking stay of the demand. By the order impugned, the appellant has been directed to pay total duty of Rs. 1,05,482.28 comprising of Basic Excise duty and Education cess. The case of the appellant is that the liability has been imposed on the appellant on the premise that the product....

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....t cannot be classified as insecticide. We are of the view that reference to the schedule of the Insecticides Act, 1968 is totally out of place. The object of the said Act is to regulate the import, manufacture, sale, transport, distribution and use of insecticides with a view to prevent risk to human beings or animals, and for matters connected therewith. The schedule refers to Section 3(e) of the....