Insecticides Act, 1968 all chemicals intended to be used as insecticides, rodenticides, fungicides, herbicides etc. [referred to as 'insecticides' under the Act] require ... provisions under the Insecticides Act, 1968 for import of insecticides under EXIM code 3808 of Chapter 38 in ITC (HS) 2012- Schedule -I (Import Policy
Insecticides Act, 1968 all chemicals intended to be used as insecticides, rodenticides, fungicides, herbicides etc. [referred to as 'insecticides' under the Act] require ... provisions under the Insecticides Act, 1968 for import of insecticides under EXIM code 3808 of Chapter 38 in ITC (HS) 2012- Schedule -I (Import Policy
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
Agrochemicals :
(a) Pesticides and insecticides. 3(1/2) single point under item 66
of the First Schedule at the point of first sale ... that the original entry 66 of the First Schedule was substituted to include, besides insecticides and pesticides, "fungicides, herbicides, rodenticides and combinations thereof
petition, claim that the sales of mosquito insecticide mats fall under item No. 66 of the First Schedule to the Tamil Nadu General Sales ... therein is that the product may be an insecticide simpliciter or a combination of an insecticide to bring it within the meaning of the entry
this Court. The Insecticides Act, 1968 is enacted to regulate the import, manufacture, sale, transport, distribution and use of insecticide with a view to prevent ... reads as follows:
(c) "insecticide" means: (i) any substance specified in the schedule; or (ii) such other substances (including fungicides and we decides
have gone through the text of the relevant entry in first
schedule part - B to the T.N.G.S.T. Act, 1959. Entry ... specified in item 14 of
Part–B of First Schedule.
(ii)Fungicides, herbicides including weedicides,
insecticides, pesticides, rodanticides, germicides and
combinations thereof.
(iii) Bullion specified
different forms of insecticides, pesticides etc. have been provided for from which it is clear that insecticides etc. in their concentrated bulk forms are covered ... import under the Insecticides Act, 1968 and formulations thereof'. Undeniably insecticides, pesticides etc. in whatever form are covered by the Insecticides Act . The description
this Court. The Insecticides Act, 1968 is enacted to regulate the import, manufacture, sale, transport, distribution and use of insecticide with a view to prevent ... reads as follows:
"(e) "insecticide" means.
(i) any substance specified in the schedule; or
(ii) such other substances (including fungicides and weedicides
while rejecting the classification under Item 87 of the Third Schedule to
the Goods and Service Tax Act. The relevant portion of the show cause ... under (Up to 13-11-2017)
Item No.87 of INSECTICIDES, RODENTICIDES, FUNGICIDES,
Third Schedule HERBICIDES, ANTI-SPROUTING No 87 of
vide HSN Code PRODUCTS
