Shell and are also not covered under the Insecticides Act, 1968 and
not included in Schedule- VI of the Fertilizers Control (Order ... Shell and are also not covered under the
Insecticides Act, 1968 and not included in Schedule-VI of the Fertilizers
Control (Order) Act, 1985 , including
Shell and are also not covered under the Insecticides Act, 1968 and
not included in Schedule- VI of the Fertilizers Control (Order ... Shell and are also not covered under the
Insecticides Act, 1968 and not included in Schedule-VI of the Fertilizers
Control (Order) Act, 1985 , including
Shell and are also not covered under the Insecticides Act, 1968 and
not included in Schedule- VI of the Fertilizers Control (Order ... Shell and are also not covered under the
Insecticides Act, 1968 and not included in Schedule-VI of the Fertilizers
Control (Order) Act, 1985 , including
Shell and are also not covered under the Insecticides Act, 1968 and
not included in Schedule- VI of the Fertilizers Control (Order ... Shell and are also not covered under the
Insecticides Act, 1968 and not included in Schedule-VI of the Fertilizers
Control (Order) Act, 1985 , including
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
clarified that the import of items listed under the Schedule to the
Insecticides Act, 1968 (hereinafter referred ... insecticide may apply to the Registration
Committee for the registration of such insecticide and there shall
be a separate application for each such insecticide:
Provided
Plant Growth
Promoter' covered by Schedule Etry C-II-85 taxable at the rate
of 8% as determined by the Commissioner of Sales ... read as follows: -
"SCHEDULE ENTRY C-I-4 :
Fertilisers excluding anhydrous ammonia 4%
"SCHEDULE ENTRY C-II-85 :
Insecticides, pesticides, fungicides, weedicides,
rodenticides
Item No.87 of INSECTICIDES, RODENTICIDES, FUNGICIDES,
Third Schedule HERBICIDES, ANTI-SPROUTING No 87 of
vide HSN Code PRODUCTS AND PLANT GROWTH
38089400 REGULATORS, DISINFECTANTS
Shell and are also not covered under the Insecticides Act,
1968 and not included in Schedule-VI of the Fertilizers Control
(Order ... Shell and are also not
covered under the Insecticides Act, 1968 and not included in
Schedule-VI of the Fertilizers Control (Order
Shell and are also not covered under the Insecticides Act,
1968 and not included in Schedule-VI of the Fertilizers Control
(Order ... Shell and are also not
covered under the Insecticides Act, 1968 and not included in
Schedule-VI of the Fertilizers Control (Order
