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
recommended continuing the use of the twenty seven insecticides as specified in the schedule to this notification and the same to be reviewed after completion ... Prohibition of Certain Insecticides-
No person shall import, manufacture, sell, transport, distribute and use insecticides as provided in the Schedule. B. The Registration Committee shall
Insecticides (Prohibition) Order, 2023
2. Prohibition of Certain Insecticides-
No person shall import, manufacture, sell, transport, distribute and use insecticides as provided in the Schedule ... said Act. D. The certificate of registration for the insecticides as provided in the Schedule granted under section 9 of the said Act shall
Ashutosh Pharmalabs,
Bangalore. The subject is covered under the Schedule of
Insecticides Act, 1968 . The respondent had misclassified the
item under CTH 2804 without obtaining
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
Welfare,
the Insecticides Act, 1968 provides for a Registration
Committee to grant registration for import and
manufacture of insecticides and no insecticide can be
imported ... Union of India Page no. 2 of 6
schedule of Insecticides Act 1968 and being highly toxic
substance the same is regulated under the Insecticides
found from Schedule C (as originally
enacted) that pesticides, weedicides and insecticides
were included in Entry 1 and taxable @ 4%.
16. Returns were filed ... classifiable as insecticides, pesticides,
weedicides, etc., one other question which the
appellant sought to raise was whether an amendment in
the schedule of classification/rates
infections. Since
the bio products are not included in the schedule of the
Insecticides Act, 1968 or any other Act, including Fertilizer
Control Order
answer the description of the products mentioned in
Schedule - III to the Control Order and the Insecticides Act , they
shall be entitled to deal with
40809/2016
Customs Act, 1962 read with Section 17 of the
insecticides Act, 1968 giving an option to the importer to
redeem the goods only ... insecticides, i.e., any substance included in
the Schedule to the Insecticides Act, 1968 or
any preparation containing anyone or more
thereof, require mandatory registration
