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        Central Excise

        Classification (HSN code) for Technical grade pesticides (TGP) and insecticides and formulations thereof. - Interpretation of tariff.

        4 July, 2017

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        UNION OF INDIA Versus PESTICIDES MFG. & FORMULATORS ASSOCIATION OF INDIA - 2002 (10) TMI 95 - SUPREME COURT OF INDIA

        Chapter 28 and Chapter 29 are, as already noted, general provisions relating inter alia to separate chemical compounds. Chapter 38 is the specific chapter dealing with particular chemical compounds viz., insecticides, pesticides etc. In keeping with the Rules quoted, the TGP manufactured by the respondent are classifiable under the particular subsequent provision and not under the residuary headings occurring earlier.

        Preparations with insecticidal, fungicidal properties are classifiable under Heading 38.08

        Tariff classification of pesticides: specific Chapter 38 headings control classification of insecticidal and fungicidal preparations. Classification of technical grade pesticides depends on specific tariff headings: general provisions in Chapters 28 and 29 give way to the specific provisions of Chapter 38 for insecticides and pesticides, so TGP and formulations with insecticidal or fungicidal properties are classifiable under the specific headings in Chapter 38 rather than under earlier residuary headings, with preparations of insecticidal or fungicidal character falling under Heading 38.08.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Tariff classification of pesticides: specific Chapter 38 headings control classification of insecticidal and fungicidal preparations.

                              Classification of technical grade pesticides depends on specific tariff headings: general provisions in Chapters 28 and 29 give way to the specific provisions of Chapter 38 for insecticides and pesticides, so TGP and formulations with insecticidal or fungicidal properties are classifiable under the specific headings in Chapter 38 rather than under earlier residuary headings, with preparations of insecticidal or fungicidal character falling under Heading 38.08.


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