SUB: CLASSIFICATION / EXCISABILITY OF TECHNICAL GRADE PESTICIDES ETC. – REGARDING..
It is clarified that technical grade pesticides, insecticides etc. in bulk form are classifiable under Heading No. 38.08 of the First Schedule to the Central Excise Tariff Act, 1985 in view of Hon'ble Supreme Court's judgement dated 23.10.2002 in civil Appeal No. 3876 of 1999 which has been accepted by the Board.
Trade Associations are requested to give wide publicity to the contents of this Trade Notice amongst their members
Sd/-
( ANITA SAHNI )
COMMISSIONER
Authority : Board's Circular No. 727/43/2003-CX
Dated 29.7.2003.