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2000 (4) TMI 70
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....rder per : Jyoti Balasundararam, Member (J)]. - The issue in dispute in this appeal relates to the correct classification of products "Jet Fresh" and "Jem Fresh" manufactured by the appellants herein - according to the assessees the products are classifiable under CET sub-heading 3808.10 as insecticides, while the authorities below have confirmed classification of the goods under CET sub-heading 3....
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....bel is to guard against moths, cockroaches and insects, and the product is used in bath rooms and toilets. They submit that the product is air-purifier because it purifies air by repelling insects and according to the HSN Explanatory Notes to Chapter Heading 38.08, insecticides include not only products for killing insects but also those having a repellent effect. The appellants, therefore, pray t....
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.... not so used but is hung-up inside the cupboards or rooms or toilets, etc., where it remains for a continuous period. Learned DR contends that the fact that the product is composed of 99% PDCB which is an insecticide is not determinative of its classification as insecticide because PDCB in the disputed product is not used as insecticide because it is not used for killing the insects, but only for ....