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2017 (2) TMI 185 - CESTAT MUMBAIClassification of imported goods - Thiourea - confiscation on the ground that the same were insecticide and required import permit issued by the Registration Committee - Held that: - the Registration Committee was held in the Krishi Bhawan in chairmanship of Agricultural Commissioner where 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 - the appellants are also traders and the imported goods have been used for non-insecticidal purpose - appellants do not require any import permission - appeal allowed - decided in favor of appellant.
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