New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (11) TMI 1091 - CESTAT CHENNAI

2015 (11) TMI 1091 - CESTAT CHENNAI - 2016 (332) E.L.T. 128 (Tri. - Chennai) - Whether 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 a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

otification 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 notificatio .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

, ADC (AR) ORDER Per R. Periasami This appeal is filed against the order dated 30.6.2015 passed by the Commissioner (Appeals). 2. The brief facts of the case are that the appellants filed Bill of Entry 8852905 dated 8.4.2015 for clearance of bronopol imported from China. The Deputy Commissioner of Customs vide letter dated 20.5.2015 raised a query as the item sought to be imported is an biocide figuring in Schedule to Insecticide Act, 1968 and as per DGFT Notification No. 106/2013/2009-2014 date .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ted 20.5.2015 and rejected their appeal and held that consequent upon issue of DGFT Notification dated 1.1.2015, necessary permission is required from the Registration Committee even if they imported goods for non-insecticidal purpose. Hence the present appeal. 3. The learned counsel drew our attention to purchase order that is sales confirmation annexed at page 45 for supply of bronopol 99% purity and he drew attention to advance payment remittance at page 46 and certificate of analysis issued .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

at they have replied that the items imported has for non-insecticidal purpose. He further submits that as per section 38(1)(b) of Insecticide Act, the item imported for non-insecticidal purpose were exempt from provisions of Insecticides Act and therefore they are not required to obtain any licence from Registration Committee under the Insecticides Act. He further drew our attention to the copy of Minutes of 313th Meeting of Registration Committee. He drew attention to para 6 annexed at page 66 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ssifiable under Chapter 29. He also submits that they have applied to the Registration Certificate of Department of Agriculture and Co-operation. He relied on the following case laws:- (a) DPB Antibiotics Vs. Commissioner of Customs, Chennai - 2009 (247) ELT 324 (b) Synergies Castings Ltd. Vs. Commissioner of Customs, Chennai - 2009 (240) ELT 638 (c) Maliakkal Industrial Enterprises Vs. Union of India - 2013 (290) ELT 330 (Ker.) (d) Commissioner of Customs, Chennai Vs. Synergies Castings Ltd. - .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

after issue of DGFT Notification dated 1.1.2015 which is binding on the customs as well as on the importer. As per DGFT Notification when insecticides are imported for non-insecticidal purpose permission is necessary from the registration committee. He further submits that all the case laws relied on by the appellants are pertaining to the period prior to issue of DGFT notification dated 1.1.2015, therefore, the same are not relevant. Once the DGFT notification stipulates condition of permit fo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ted nor any order was passed by customs invoking any contraventions of Customs Act, nor the goods were confiscated, the adjudicating authority in his letter finding production of necessary documents allowed for bonding of goods. 5. After hearing both sides and on perusal of the records, we find that the short issue involved in this case is whether the item bronopol imported by the appellant requires permission as per DGFT notification dated 1.1.2015. We find that in this case the appellant filed .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ticide Act as an insecticide. There is no dispute on the fact that the item is insecticide. The appellants contention before Commissioner (Appeals) was that they have imported the goods for non-insecticidal purpose and claimed exemption under section 38(b) of Insecticide Act. In this regard, 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. In this regard DGFT Notification dated 1.1.2015 i .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

r a permit for import of an insecticide spells out the conditions for import which inter alia, may include reference to the source of import. No insecticide can be imported from a source other than that specified on the certificate of registration or the permit, as the case may be. In addition, the Registration Committee may issue regulatory guidelines from time to time with respect to safety, efficacy, quality etc. which warrant full compliance from importers. (Emphasis supplied). 6. The appell .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version