Supreme Court · 2002 INSC 437 · Decided 23 October 2002
Union of India and ORS. v. Pesticides Manufacturing & Formulators Association of India
- Court
- Supreme Court of India
- Citation
- 2002 INSC 437 · [2002] SUPP. 3 S.C.R. 231
- Case number
- CIVIL APPEAL No. 3876/1999
- Decided
- 23 October 2002
- Bench
- S.S.M. QUADRI, RUMA PAL (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
A B Central Excise Tariff Act, 1985-Chapters 28, 29 and 38 of the Schedule-Technical Grade of Pesticides (TGP), insecticides-Classification of-Prior to 1996 these chemicals classified under heading No 38.08- C Amendments to Chapter 38 in 1996 and I 997-Circular issued directing that these 28 and 29 -Whether amendments resulted i;1 removing these chemicals from Chapter 38 and placing them in Chapters 28 and 29-Held no since 1996 amendment extended the incidence of excise d111j1 to formulations .from and retail packages D of the concentrates and I 997 amendmrnt extended the
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