CYNAMID AGRO LTD. Vs. CCE (ADJ)

JUDGEMENT

(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:

(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.