Sodium Cyanide - import, Customs - Exim - SEZ

[Hikal Ltd]

Do we require any license to import Sodium Cyanide? If So, from where to obtain? We are under 100% EOU.

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[KASTURI SETHI]

Sodium Cyanide is not restricted item. It is classified under Chapter/Heading/Sub-Heading No.2837 11 00 Customs Tariff Act, 1975. Go through the following case laws :

(1) Sodium Cyanide is not an insecticide (2) Sodium Cyanide - Its import does not require import permit from Registration Committee constituted under Insecticides Act, 1968 (3) Sodium Cyanide classifiable under Custom Tariff Item 2837 11 00

The Bombay High Court Bench comprising Hon’ble Mr. Justice D.K. Deshmukh and Hon’ble Mr. Justice J.P. Devadhar on 27-8-2008 rejected the Central Excise Appeal No. 51 of 2008 filed by Union of India (Respondent being Supreme Industries Ltd.) = 2008 (8) TMI 993 - BOMBAY HIGH COURT against the CESTAT Final Order Nos. A/185-187/2007-WZB/C-II/(C.S.T.B.), dated 2-2-2007 as reported in 2007 (213) E.L.T. 50 (Tri.-Mumbai) (Commissioner v. M.B. Sales Corporation) = 2007 (2) TMI 445 - CESTAT, MUMBAI. While rejecting the appeal, the Bombay High Court passed the following order :

“1. Heard Learned Counsel for the appellant.

2. The Tribunal has rightly considered that the issue is squarely covered by the decision of this Court in the case of Suvidhe Limited v. Union of India [1996 (82) E.L.T. 177 (Bom.)]. No question of law arises in this appeal. Hence, rejected.”

The Appellate Tribunal in its impugned order had held that form, concentration, weight of each unit in which the product, namely Sodium Cyanide had been imported doesn’t lead credence to the fact that the goods could be considered as insecticides. Since goods are held to be not insecticides, its import does not require import permit from the Registration Committee constituted under the Insecticides Act, 1968.

It was further held that Sodium Cyanide is classifiable under Tariff Item 2837 11 00 of the Customs Tariff.

[Union of India v. Supreme Industries Ltd. - 2018 (361) E.L.T. A78 (Bom.)] = 2008 (8) TMI 993 - BOMBAY HIGH COURT

Insecticides - Sodium cyanide imported without permit of Registration Committee - Validity of

The Bombay High Court Bench comprising Hon’ble Mr. Justice D.K. Deshmukh and Hon’ble Mr. Justice J.P. Devadhar on 1-10-2008 admitted the Central Excise Appeal No. 51 of 2008 filed by Commissioner of Customs against the CESTAT Final Order Nos. A/185-187/2007-WZB/C-II/(C.S.T.B.), dated 2-2-2007, as reported in 2007 (213) E.L.T. 50 (Tri. - Mumbai) (Commissioner v. M.B. Sales Corporation) = 2007 (2) TMI 445 - CESTAT, MUMBAI. While admitting the appeal, the High Court framed the following questions of law :

“1. Heard learned counsel for both the sides.

2. Admit on the following substantial questions of law :

(i) Whether registration of an importer of an insecticide (for non-insecticidal use) with the Central Committee (CIB & RC) Insecticides Boards & Registration under the provisions of the Insecticides Act, 1968 or import permit issued by the Registration Committee on the recommendation of the Nodal Department/Ministry of mandatory in view of the Board’s Circular No. 37/2005 dated 6-5-2005, Insecticides Act, 1968 and Import Policy.

(ii) Whether the import of Cyplus Sodium Cyanide Bricks for non-insecticidal purpose could be allowed without registration with the Registration Committee and without obtaining an import permit, in breach of Section 9 of the Insecticide Act, 1968 read with CBEC’s Circular No. 37/2005 dated 6-9-2005.

3. To be heard along with Customs Appeal No. 35 of 2006.”

The Appellate Tribunal had, in its impugned order, held that there was no violation in the import of Sodium Cyanide without permit of Registration Committee since it was not established that the product was meant for use as insecticides and the form, concentration and weight of each unit in which commodity was imported did not show that product could be used as insecticides. It was also held that the impugned item was classifiable under Tariff Item 2837 11 00 of Customs Tariff Act, 1975.

[Commissioner v. M.B. Sales Corporation - 2009 (234) E.L.T. A57 (Bom.)] = 2008 (10) TMI 708 - BOMBAY HIGH COURT

[YAGAY andSUN]

Import Policy

28371100 Cyanides, Cyanide Oxides And Complex Cyanides : Cyanides and cyanide oxides: : Of sodium

Free Import Permitted (Freely Import of items which do not require any Licence / Authorisation / Permission from the DGFT have been denoted as Free)