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2021 (3) TMI 1325

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..... rived from the fermentation of Saccharopolyspora spinosa and it is then chemically modified to create unique active ingredients. Its manufacturing involves some degree of synthetic modification. This is the reason why the Commissioner of Customs (Import), ACC, Mumbai is of the view that it is not a biogenic product - Import of insecticides/pesticides is subject to the provisions of the Insecticides Act, 1968. As per provisions of Section 9 of the said Act, no insecticides are allowed to be imported without a valid certificate of registration or an import permit issued by the Secretary, Central Insecticide Board Registration Committee under his signature and office seal. Any person desiring to import or manufacture any insecticide may apply to the Registration Committee for the registration of such insecticide and there shall be a separate application for each such insecticide to obtain the certificate of registration. The manufacturing process of Spinetoram involves chemical/synthetic modification of fermented Saccharopolyspora Spinosa is not sufficient to reject the applicant s assertion that it is a bio-pesticide - the product in question is classifiable under Chapter 38; .....

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..... Synthetic modification of these two ingredients confers improved insecticidal activity and residuality to Spinetoram. The usage of Spinetoram, as submitted by the applicant, is summarised as under :- It is used for integrated pest management in conventional and transgenic crops. It provides long-lasting control of insect pests in a variety of crops. It is applied at low rates and has a low impact on most beneficial insects in field conditions. 5. The Commissioner of Customs (Import), Air Cargo Complex, Mumbai (ACC, Mumbai, in short), in his comments dated 19-2-2021, in respect of the applicant s request, has described the characteristics of bio-pesticides and the product in question and has concluded that Spinetoram is a semi-synthetic insecticide and not a bio-insecticide, and therefore, the benefit of the exemption sought for would not be available to the applicant. ACC, Mumbai has placed considerable reliance on the study Comparison of the Bioinsecticide, Spinosad, the semi-synthetic Insecticide, Spinetoram and Synthetic Insecticides as Soil Drenches for Control of Tephritid Fruit Flies by John D. Stark et al. of Washington State University in coming to the co .....

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..... pora spinosa 5% -- - - A perusal of the above entry reveals that, for the purposes of the present application, three conditions are required to be met for Spinetoram to be eligible for the benefit of the above referred notification :- The product should merit classification under Chapter 38 The product should be a bio-pesticide The product should be based on Saccharopolyspora spinosa 8. The product literature supplied by the applicant, submitted by the Commissioner (Import), ACC, Mumbai; and those available on open sources, indicate that Saccharopolyspora spinosa is a species of bacteria isolated from a sugar mill rum still. Spinosad is an insecticide based on chemical compounds found in the bacterial species Saccharopolyspora spinosa , and is said to be a mixture of chemical compounds in the spinosyn family that has a generalized structure consisting of a unique tetracyclic ring system attached to an amino sugar (D-forosamine) and a neutral sugar (tri-O-methyl-L-rhamnose). Spinetoram is described as a new member of the spinosyn class of insect management tools. Like Spinosad, it is also derived from .....

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..... DLES, AND FLY-PAPERS) 9.1 After going through the manufacturing process, features, usage, and mode of action of Spinetoram there appears to be no dispute that it merits classification under HS Code 3808. The spinetoram is also put up in such form that there can be no doubt that they are meant for retail supply. 9.2 Customs database indicates that it is currently being classified under sub-heading 3808 91 99. It is seen that under the tariff classification scheme of UK, Spinetoram is classified under Tariff Item 3808919060 [Insecticides - others - Spinetoram (ISO) (CAS RN 935545-74-7), preparation of two spinosyn components (3 -ethoxy-5,6-dihydro spinosyn J) and (3 -ethoxy-spinosyn L)]. Since, the purpose of the present proceedings is not to provide a ruling on the classification of Spinetoram , it is sufficient to conclude that Spinetoram is classifiable under Chapter 38 of Indian Customs Tariff, so long as it is continued to be imported in a form which is in conformity with the conditions laid down in the tariff. 10. Insecticides are a type of pesticide that is used to specifically target and kill insects. The features, usage, and mode of action of Spinetoram indi .....

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