ORDER
T. Anjaneyulu, Member (J)
1. These appeals are filed by the appellants aggrieved by the Order passed by the Commissioner of Central Excise (Adj), Mumbai, who has confirmed the duty demand of Rs. 1,46,86,576/- and imposed equal amount of penalty.
2. The appellants carry on the business of manufacturing, inter alia, the following technical concentrated Pesticidal Preparations:
(i) Phorate (THIMET) Technical
(ii) Malaturion (CYTHION) Technical
(iii) Temephos (ABATE) Technical
The Technical Grade manufactured by them have higher concentrations than the formulations, which are made therefrom and which meant for direct application. Technical Grade are insecticides and pesticides etc. and contain various ingredients in a concentrated and toxic form and have to be further compounded into formulations by the additions of solvents, inerts, etc. as so to be able to be used by the ultimate consumer.
3. The issue involved in the case is that whether the goods viz. Insecticides, roderticides (pesticides), etc. manufactured by the appellant unit are classifiable under heading No. 38.08 or heading No. 29.42 of the Schedule to the Central Excise Tariff Act, 1985 during the period from 23.7.1996 to 31.8.1997.
4. The aforesaid issue is well settled down by the following decision:
(1) Union of India v. Pesticides Mfg. & Formulations Association of India It is observed that Technical Grade Pesticides (TG), Insecticides, etc. in bulk form are covered under Heading 38.08 of the Central Excise Act, 1985 and not under Chapters 28 or 29 bid.
5. This Tribunal, by its Order No. A/1008, 1009/WZB/2004/C-I dated 3.6.2004, resolved the same issue in the case of Amico Pesticides Ltd. v. Commissioner of Central Excise (Adj), Mumbai.
6. Following the aforesaid decisions, these appeals are allowed on similar terms.
(Pronounced in Court on 2.8.2004)