Insecticides, rodenticides, fungicides, herbicides anti sprouting products and plant growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles for example, sulphur treated bands, wicks and candles, and fly papers.
Organic surface active agents other than soap surface active preparations, washing preparation including auxiliary washing preparations and cleaning preparations whether or number companytaining soap.
The Tribunal in the impugned order dated 22.3.2004 has held that the aforesaid product is liable to be classified as a disinfectant under heading 38.08 and number under heading 34.02.
The claim of the Revenue, however, is that the aforesaid product is liable to be classified under the Central Excise Tariff heading 34.02.
The assessee had been classifying this product under heading 38.08 of the Central Excise Tariff Act as a disinfectant.
Heading 34.02 reads as follows 34.02.
Heading 38.08 reads as follows 38.08.
