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of <h1>Supreme Court of India Rules Technical Grade Pesticides Fall Under Tariff Chapter 38, Not Chapters 28 or 29.</h1> The Supreme Court of India addressed the classification of technical grade pesticides (TGP) and insecticides for tariff purposes. The case involved the Union of India and the Pesticides Manufacturers & Formulators Association of India. The court determined that Chapters 28 and 29 of the tariff schedule, which cover general chemical compounds, do not apply to TGP. Instead, Chapter 38, which specifically addresses insecticides and pesticides, is applicable. Therefore, preparations with insecticidal and fungicidal properties should be classified under Heading 38.08, aligning with the specific provisions rather than the general or residual headings.
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