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
unable to read in the amendments that bulk pesticides or insecticides do not fall under the heading 38.08.
23. While presenting the Finance Bill ... Under Section 3(e)(1) of the Insecticides Act the insecticides specified in the schedule are Technical Grade insecticides and any dilution also termed
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
circles round entries 20 and 88 to Schedule IV, which read as below.
"20. Pesticides, Insecticides, fungicides, herbicides, weedicides and other plant protection equipment ... under Entry 20 of Part-A of Schedule II to the UPVAT Act as an "insecticide" or "pesticide" subject
product is recognised as an insecticide under the Insecticides Act, 1968 , it would not be an insecticide or pesticide for the purpose of the excise ... recognised as an insecticide for the purpose of the Insecticides Act, 1968 , in order to determine whether it is an insecticide for the purpose
Entry No. 44(5) of the
III Schedule to the Kerala VAT Act as being
'pesticides, insecticides' corresponding to HSN
Civil Appeal ... entry and subject to VAT at 12.5% and
insecticide (Entry 44(5) of the III Schedule) is a
general entry.
Civil Appeal No.1335
Part-B/ Schedule IV to the
Act and introduced Entry 38-A/Part-B/ Schedule-IV to the Act covering only
insecticides, pesticides etc. used ... ambit of Entry 27(ii)/Part B/First Schedule, since the
Entry relates to fertilizers, other insecticides and other similar products that
are used only
giving a finding that fungicides, herbicides, insecticides, weedicides, etc., do not fall under the category insecticides and pesticides by solely relying on the amendments made ... Insecticide/Pesticide excluded copper sulphate. Copper sulphate does not go out of the category of Insecticide/ Pesticide, but for the purpose of II schedule
item No. 68 and specified in the Schedule annexed thereto. The entry at Sr. No. 20 covers insecticide/pesticide/weedicide and fungicide therefore if ANAA ... fact that it has been included in the schedule to the Insecticides Act, 1968 vide notification No. GSR IX (Dt. 9.1.74).
25. In view
