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2015 (11) TMI 1091 - AT - CustomsWhether the item ‘bronopol’ imported by the appellant requires permission as per DGFT notification dated 1.1.2015 - Import for non-insecticidal purpose - Held that:- In this case the appellant filed Bill of Entry on 8.4.2015 and claimed classification of goods under Chapter 29 and when the initial query was raised in EDI, after reply to the query, the Deputy Commissioner replied that the importers require permission as per DGFT Notification dated 1.1.2015. Against the communication, the appellants preferred appeal before Commissioner (Appeals). We find that the Commissioner (Appeals) in his order has clearly brought out that the item imported bronopol is covered under Schedule to the Insecticide Act as an insecticide. There is no dispute on the fact that the item is insecticide. - it is relevant to see that the goods were imported on 8.4.2015. Any import or export is covered by Foreign Trade Policy and any notification issued by DGFT. As per the above DGFT Notification, if any insecticide is imported even for non-insecticides purpose, the permission is necessary from the Registration Committee under Department of Agriculture and Co-operation. The notification is issued under section 3 of Foreign Trade (Development & Regulation) Act, 1992 read with Foreign Trade Policy 2009 - 2014 which is come into effect from 1.1.2015. Therefore, the customs and the importer is bound by this notification issued by DGFT. - appellants are required to comply with the DGFT notification dated 1.1.2015. Therefore, we do not find any infirmity in the order passed by Commissioner (Appeals). Accordingly, the impugned order is upheld - Decided against assessee.
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