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2017 (1) TMI 209 - CESTAT MUMBAIClassification of imported goods - Boric acid - end use of goods, significant to determine whether the import requires registration or not - certificate of registration from Central Insecticide Board or a certificate of end use from the concerned Ministry/Department of Government of India - it is to be determined whether the goods are used for insecticidal purposes or not and whether registration required or not? - confiscation of goods with imposition of redemption fine and penalty - Held that: - as per ITC (HS), the boric acid is specifically classified under CTH 2810, which is freely importable. From the findings of the Krishi Bhawan committee, it can be seen that the concerned Ministry is of the opinion that if boric acid is used for non-insecticidal purpose, no registration is required under the Insecticide Act, 1968. In other case, however, it may necessary to obtain registration. In the instant case, the imports have been made by the Traders and it is not clear that the boric acid imported have been used for insecticidal purpose - no evidence has been placed on record to establish that the material has been used for insecticidal purposes and therefore it cannot be said that registration under Insecticide Act is needed. Confiscation and penalty set aside - appeal allowed - decided in favor of appellant.
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