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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