THE SCHEDULE All kinds of food products and food preparations, including meat, and meat products, dairy products fruit and vegetable products fish and sea foods bakery products, and grain mill products.
In 1978 Item 18 was added to it which reads as under Insecticides, Pesticides, Weedicides and Fungicides.
Electric light and power.
In further appeal by the Department the two members out of the three who companystituted the Bench did number agree with the reasoning of the Collector and reversed the order passed by him.
62/78 dated 1.3.1978.
The appellate authority did number agree with this reasoning as in companymon parlance the products of the appellant were numberhing but fungicides.
18 in 1978.
Notification No.
It then found that some of the disinfectants produced by the appellant are re ferred to as deodorant fluid.
55/75 CE reads as under In exercise of the powers companyferred by sub rule 1 of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts goods of the description specified in the Schedule annexed hereto, and failing under Item No.
It was held that the disinfectant fluids produced by the appellant did number have the property of killing any insect or pest, therefore, the goods produced by the appellant companyld number be held to be companyered in the exemption numberification.
The Assistant Collector did number find any merit in the claim as insecticides, pesticides, weedicides and fungicides are necessarily required to possess the property and capability of killing insects, pests, fungi and weeds.
The appellant claimed that the disinfectant fluids manufactured by it were entitled to exemption after addition of item No.
It is the companyrectness of this order which is assailed in this appeal.
68 of the First Schedule to the Central Excises and Salt Act, 1944 1 of 1944 , from the whole of the duty of excise leviable thereon.
Others companytain perfumery materials, i.e., Bioflor Lavender Type and Bioflor Jasmine Type.
M. SAHAI, J. This appeal under Section 35 L of the Central Excises and Salt Act, 1944 raises the question whether disinfectant fluids manufactured by the appellant were entitled to exemption under Notification No.
55/75 CE dated 1.3.1975, as amended by Notification No.
