Home Case Index All Cases Customs Customs + AT Customs - 2018 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (7) TMI 82 - AT - CustomsClassification of imported goods - Plant Leaf Extract - appellant claiming CTH classification No. 13021990 - the adjudicating authority held that the goods are actually insecticides and classifiable under CTH 38089199 - Confiscation - Held that:- The report of IICT, Hyderabad has unequivocally stated that the samples sent to them were not pesticides. While a miniscule quantity of 'matrine' has been detected, no presence of oxymatrine is reported. The absence of matrine finding a place in the substances specified or included in the definition of insecticides in 3 (e ) of the Insecticides Act, 1968, will only mean that the presence of matrine, and that too in such a miniscule quantity cannot make the impugned product to be nomenclatured as insecticides and classified under CTH 38089199 - appeal dismissed - decided against Revenue.
|