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
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 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
import any insecticide should apply for registration by the Registration Committee of Central Insecticides Board for import of any insecticide. The CBEC had, vide Circular ... clarified that import of insecticides covered under the Schedule to the Insecticides Act, 1968 required a certificate of registration or permit issued
import of these goods
from the Central Insecticides Board, under Section 9 of the
Insecticides Act, 1968 and to evade customs duty leviable
thereon ... misdeclared
and the actual goods concealed from prohibited goods under the
Schedule of Insecticides Act .
2.4 After investigations were undertaken, a show cause notice
dated
Insecticide Act, 1968
1.1.3 The pesticide under reference is covered under Schedule to
Insecticide Act, 1968
1.1.4 It is not a preparation is a Technical ... import under the insecticides Act, 1968 and
formulations thereof." Undeniably insecticides, pesticides etc. in
whatever form are covered by the Insecticides Act . The description
ascertain whether the
aforesaid two products are included in the Schedule to
the Insecticide Act, 1968 . The information provided by
the Directorate of Plant Protection ... that the goods in
question do not fall under the Schedule to the
Insecticide Act , being not used as an insecticide but as
preservatives. Without
like shampoo and cosmetics. Import of insecticides is allowed provided the importer registers the import with the Central Insecticide Board and Registration Committee ... Insecticide Act, provisions requiring registration with the CIB & RC for import of insecticides do not apply to insecticides covered by the Schedule
below: -
24
Assessee' Classification
25
Chapter 38 of the First Schedule to the Customs Tariff deals with
Miscellaneous Chemical Products, including "plant growth ... Pseudomonas Flourescens & Bascillus sp which figure in the schedule to
the Insecticide Act, 1968 and observed that the subject item has bacteria
which belong
