2006 (11) TMI 27

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.... engaged in a manufacture of various products including a product called "Domex Power Cleaner/Domex All Around Home Cleaner". The assessee had been classifying this product under Heading 38.08 of the Central Excise Tariff Act as a disinfectant. The claim of the Revenue, however, is that the aforesaid product is liable to be classified under the Central Excise Tariff Heading 34.02. The question, th....

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....ly-papers)". 4.The Tribunal in the impugned order dated 22-3-2004 has held that the aforesaid product is liable to be classified as a disinfectant under Heading 38.08 and not under Heading 34.02. 5.Before us Dr. R.G. Padia, learned senior counsel appearing on behalf of the Revenue and Mr. Ravinder Narayan, learned counsel appearing on behalf of the assessee, have advanced various arguments. ....

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....he Revenue that the word 'disinfectant' in Heading 38.08 has to be interpreted noscitur a sociis, which means that it has to take colour from the preceding words like insecticides, rodenticides, fungicides, herbicides, etc. Dr. Padia's submissions is that the expression 'cide' means to kill, and hence the things mentioned in Heading 38.08 are all things meant for killing (germs, animals, etc.) and....

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....the Schedule as also the explanatory notes, harmonized commodity description and coating system which may possibly provide aids for determination of the dispute. We are, however, not expressing any definite view on the matter, as we are remitting it to the Commissioner. We, however, make it clear that in the facts and circumstances of this case, the extended period of limitation as provided for in....