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