CCE, CHANDIGARH Vs. MONTARI INDUSTRIES LTD.

JUDGEMENT

(1.) When the case was called, none appeared on behalf of the respondents. Respondents, vide letter dated 13.12.2002 made a request to decide the appeal on merits. Heard ld. D.R. and perused the appeal papers.

(2.) Respondents are engaged in the manufacture of herbicides/insecticides in formulations and in bulk. Respondents claimed classification of the goods, in question, under tariff heading 3808.10 of the Central Excise Tariff. A show cause notice was issued to the respondents for classifying the goods under tariff heading 2942.00, the Commissioner (Appeals), in the impugned order, after relying upon the decision of the hon'ble Delhi High Court in the case of Pesticides Manufacture Formulators Association v/s. UOI reported as, 1999 (30) RLT 231 (Del.) held that technical grade pesticide in concentrated form are classifiable under heading 3808 of the Central Excise Tariff.

(3.) Revenue filed this appeal on the ground that SLP had been filed in the hon'ble Supreme Court against the decision of the hon'ble Delhi High Court.