2018 (4) TMI 1390

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....016. 2. Memorandum of cross objections have been filed on behalf of the assessee as well as their Managing Director, along with Miscellaneous Application for Condonation of Delay. For the reasons mentioned in the COD, the delay is condoned and cross objections are taken on record. 3. The respondent is engaged in the manufacture of Veterinary Feed Additives, Mineral Food Supplements, Water purifying tablets etc. The dispute is regarding the classification of their product SDIC tablets (Sodium di-chloroisocynurate). The respondent was manufacturing the above type of tablet with various product names such as 'Enzotab', 'Sanir', 'Sanipro' and 'Instachlor' claimed as sanitizers. These products were manufactured and cleared in the form of table....

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....ckages which do not attract the provisions of Section 4A of the Act. Since there are no statutory requirements to affix MRP on such wholesale packed goods, he submitted that the goods merit classification only under Chapter 29 as claimed by the assessees. 7. We heard both sides and perused the record. 8. The goods manufactured by the assessee are cleared under several brand names. The nature of the goods has been confirmed by the Revenue during investigation. Such goods are used for disinfectanting/ sanitizing of water and hence, are in the form of disinfectants. There is also no dispute on the fact that such goods are prepared in the form of tablets and are packed in unit containers with 10, 20, 50 and 100 tablets. Undoubtedly, such pack....

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....ng 30.04 and not in heading 25.03 or 28.02, and dextrin put up for retail sale as glue is classified in heading 35.06 and not in heading 35.05 and in no other heading of this Schedule. It has also been clarified in respect of Chapter Heading 3808 in the HSN. "that the group of disinfectant includes sanitizers, bacteriostats and sterlisers" and "these products are classified here only when they are put up in packing for retail sale as disinfectants in such form e.g. in balls, strings of balls, tablets or plates that there can be no doubt they will normally be sold by retail. Products put up in these ways may or may not be mixtures. The unmixed products are mainly chemically defined products which would otherwise fall in chapter 2....