TMI Blog2018 (7) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... secticides Act, 1968, will only mean that the presence of matrine, and that too in such a miniscule quantity cannot make the impugned product to be nomenclatured as insecticides and classified under CTH 38089199 - appeal dismissed - decided against Revenue. - C/299-300/2011 - 41093-41094/2018 - Dated:- 3-4-2018 - Ms. Sulekha Beevi, Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri K. Veerabhadra Reddy, JC (AR) for the Appellant Shri B. Satich Sunder, Advocate for the Respondent. ORDER Per Bench The facts of the case are that M/s. Supra Bio Tech, the respondent in appeal No. C/299/2011 (herein after referred to a respondent 1) had filed three Bills of Entry all dated 25.08.2010 for clearance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal filed by the respondents and held that the goods are rightly classifiable under CTH13021990 and duty payable accordingly. Aggrieved, the department has filed these appeals. 2. Today when the matter came up for hearing, on behalf of Revenue, Ld. AR, Shri K. Veerabhadra Reddy, JC, reiterated the grounds of appeal. He submits that the Regional Centre for Organic Farming had reported that all the samples were not Bio-fertilizers. At the same time, IICT, Hyderabad has reported that ESI-MS analysis has shown the presence of miniscule amount of matrin and that matrin may be the precursor of oxymatrine. Ld. AR submits that matrin even in small concentration was highly potent and used as an active ingredient used in pesticides/insecti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e matrine is a precursor of oxymatrine, the impugned goods should be considered only as an 'insecticides'. It cannot be disputed that matrine and oxymatrine are two distinct chemical components. The absence of matrine finding a place in the substances specified or included in the definition of insecticides in 3 (e ) of the Insecticides Act, 1968, will only mean that the presence of matrine, and that too in such a miniscule quantity cannot make the impugned product to be nomenclatured as insecticides and classified under CTH 38089199. 6. In the event, no infirmity is find in the impugned order, for which reason the appeals filed by the department are dismissed. (Operative part of the Order pronounced in the open Court) - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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