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2018 (8) TMI 1349 - HC - CustomsClassification of imported goods - Ethylene Di-chloride (EDC) - insecticide imported for a non-insecticidal purpose - whether EDC would fall under heading 3808? Held that:- It is evident from the description of the items included under headings 3808 that only insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plantgrowth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles alone would fall under heading 3808. EDC imported by the petitioner being not a product put up in forms or packings for retail sale or as preparations or articles and since EDC is specifically included as an item in Chapter 29 of Schedule-1 of ITC, it cannot be contended that the same would fall under heading 3808 of Chapter 38 of Schedule-1 of ITC. The contention raised by the learned Standing Counsel for the first respondent, relying on the Insecticides (Fourth Amendment) Rules, 2017 is also without substance as it is well settled that conferment of Rule making power by an Act does not enable the Rule making authority to make a Rule that travels beyond the scope of the enabling Act. Petition allowed.
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