‘Phenyl’ marketed as disinfectant would be classifiable under sub-heading no.3808.90

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.... Circular dated 10th November, 1986 wherein Board had clarified that 'Phenyl' would be classifiable under sub-heading 3801.90. 2. A dispute has been raised regarding classification of 'Phenyl' manufactured by M/s. Bengal Chemicals & Pharmaceuticals Ltd., whether under sub-heading 3808.90 - as others or 3808.10 - as pesticide. 3. The issue was discussed in the Board Meeting. the Board felt that t....