Boric acid imports for non-insecticidal use did not require agriculture permission, preserving DFIA duty-free benefit.

Import of boric acid for non-insecticidal use under the DFIA scheme did not require prior permission from the Ministry of Agriculture. Section 38 of the Insecticides Act, 1968 supported the exemption from such permission, and the permission condition in Notification No. 2(RE-2006)/2004-2009 had already been struck down. As a result, denial of duty-free benefit on the ground of ance of Ministry permission was unsustainable, and the importer remained entitled to the notification benefit and the DFIA scheme.

---

---

Issues: Whether the importer was required to obtain permission from the Ministry of Agriculture for import of boric acid for non-insecticidal use under the DFIA scheme and whether denial of the duty-free benefit under Notification No. 2(RE-2006)/2004-2009 was sustainable.

Analysis: The goods were imported for non-insecticidal purpose. Section 38 of the Insecticides Act, 1968 was relied upon to show that such imports were exempt from the permission requirement. The condition in Notification No. 2(RE-2006)/2004-2009 requiring such permission had already been struck down, and therefore the insistence on a Ministry of Agriculture permission could not be sustained.

Conclusion: The importer was not required to obtain the disputed permission and was entitled to the benefit of Notification No. 2(RE-2006)/2004-2009 and the DFIA scheme; the impugned order was set aside and the appeal succeeded.

---