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M/s. Shree Pharma Versus Commissioner of Customs, Chennai - II

2015 (11) TMI 1091 - CESTAT 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 as per DGFT Notification dated 1.1.2015. Against the communication, the appellan .....

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ny 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 notificatio .....

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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 dated 1.1.2015, it is mandatory that even for non-insecticidal purpose permission i .....

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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 by the supplying country at page 47 and the Bill of Entry Invoice at page 50. H .....

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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 and submits that the insecticides having dual / multiple uses either should be .....

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tration 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. - 2014 (313) ELT 50 (Mad.) 4. On the other hand learned AR for Revenue reiterated .....

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s 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 for committee, the appellants should have obtained necessary permission from the .....

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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 Bill of Entry on 8.4.2015 and claimed classification of goods under Chapter 29 .....

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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 is reproduced as under:- 3. Under Section [9] of the Insecticides Act, 1968 all .....

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ich 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 appellant contends that bronopol is imported for non-insecticidal purpose. However, w .....

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