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2017 (1) TMI 342 - AT - CustomsConfiscation of imported goods - Requirement of certificate of registration from Central Insecticide Board or Certificate of end use from the concerned Ministry/ department of Government of India - import of boric acid - classification of goods - classified under CTH 2810 or CTH 3808 - Held that: - as per ITC (HS), the boric acid is specifically classified under CTH 2810, which is freely importable. End use of product relevant to determine whether registration certificate required or not? - it can be seen in the committee meeting of Krishi Bhawan in chairmanship of Agricultural Commissioner 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. In such circumstances, importation of boric acid may not require registration from the concerned authorities under the Insecticide Act, 1968. Confiscation and penalty not sustainable - appeal allowed - decided in favor of appellant.
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