U.O.I. vs PESTICIDES MFRS&FORMULATRS ASSN.OF INDIA

The Supreme Court examined the legality of a CBEC Circular that directed the classification of technical grade pesticides (TGP) under Chapters 28 and 29 of the Central Excise Tariff Act, 1985, rather than Heading 38.08. The respondent association challenged this classification, seeking a refund of excess duty paid and the cancellation of the circular. The appeal arises from a Delhi High Court decision that had struck down the circular in favor of the manufacturers.