inter alia, held that insecticides had the same meaning as defined in Section 3 of Insecticides Act, -1968. The Schedule annexed to the Insecticides ... Schedule of the Insecticides Act , have been accepted by the Additional Collector of Central Excise as insecticides. Referring to the Schedule, he said that Item
insecticide.]"
17. Then, Section 17(1)(c) of the Insecticides Act
reads as below: "17. Prohibition of import and
manufacture of certain insecticides ... threshold
limit is defined for import of pesticides in the schedule to
the Insecticides Act, 1968 " which lays at rest the
appellant
section 38(1)(b) of Insecticide Act, the item imported for non-insecticidal purpose were exempt from provisions of Insecticides Act and therefore they ... page 66 and submits that the insecticides having dual / multiple uses either should be removed from the insecticide Schedule or if they are added
that the impugned product is an insecticide as the same has been specified as insecticide under the Schedule to the Insecticides Act, 1968 ; that ... product had been treated as insecticides by the Central Insecticides Board, they had rightly declared the impugned product as insecticides; that there was thus
Acid' being an "Insecticide" mentioned in the Schedule to the Insecticides Act, 1968 , same would be classifiable under Heading ... Schedule to the Insecticide Act and for the purposes of Insecticide Act, 1968 , boric acid is an insecticide.
15. The CEGAT in CCE v, Essen
circular No. 61/2004 clarified that boric acid being an insecticide mentioned in Schedule to the Insecticides Act, 1968 would be classifiable under Heading ... Schedule to the Insecticide Act and for the purposes of Insecticide Act, 1968 , boric acid is an insecticide.
15. The CEGAT in? CCE v. Essen
Section 3(e) of the Act, "insecticide" would mean any substance specified in the Schedule to the Act , or such other substances (including ... drawn our attention to the Insecticides Act, 1968 and the list of "insecticides" in the Schedule to that Act. He submitted that disinfectants
Section 3 (e) of the Insecticides Act, 1968 insecticide means
(i) any substance specified in the Schedule; or
(ii) such other substances (including fungicides ... kill insecticides or pests and, hence, cannot be classified as an insecticide. There is no requirement in the excise tariff that an insecticide should necessarily
pesticides by the Government of India under the Insecticides Act, 1968 , Section 3(e)(i)(ii) Schedule - Appendix I items 219 and 258. Notification ... fact that they have been included in the Schedule to the Insecticides Act, 1968 vide Notification No. G.S.R. 9(E)dated
held that the Insecticides Act, 1968 or the Schedule thereto would not govern the meaning of the expression in Serial No. 18 of the Notification ... aside the Collector's decision placing reliance on the Insecticides Act and the Schedule thereto and the Drugs & Cosmetic Act for interpreting
