As per case facts, the Delhi High Court struck down a Circular issued by the Central Board of Excise and Customs (CBEC) which reclassified technical grade pesticides (TGP) from Chapter ... 38 to Chapters 28 and 29 of the Central Excise Tariff Act, 1985. The respondent, an association of TGP manufacturers, contended that TGP, insecticides, and bulk formulations should remain under Tariff Heading 38.08. This reclassification effort by the CBEC stemmed from previous attempts to impose excise duty on retail-ready formulations, a move initially thwarted by a Tribunal decision that such processing did not constitute 'manufacture'. The Union of India subsequently appealed the High Court's decision to the Supreme Court. The question arose whether the 1996 and 1997 amendments to Chapter 38 of the Central Excise Tariff Act, 1985, served to remove bulk technical grade pesticides and insecticides from Chapter 38 and place them in Chapter 28 or 29. Finally, the Supreme Court dismissed the appeal, holding that the amendments were intended to extend excise liability to formulations and retail packages of concentrates, not to exclude bulk forms of TGP from Chapter 38. The Court emphasized that Chapter 38, particularly Note 2, along with the Rules for Interpretation and Trade Notices, continued to cover such products, reinforced by the Harmonized System of Nomenclature.