Tariff classification governed exemption eligibility for imported insecticide under Customs notification, with classification accepted as sufficient.

An imported insecticide classified under CTH 3808 was treated as falling within Sl. No. 83 of Notification No. 72/2005-Customs, so exemption eligibility depended on acceptance of that tariff classification. The Department accepted that the benefit would follow if the Indian tariff classification of the import was upheld, and the applicant did not pursue the other issue. On that classification basis, the product was held eligible for the exemption under the notification.

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Issues: Whether the imported insecticide was eligible for the benefit of exemption under Notification No. 72/2005-Customs on the basis of its tariff classification.

Analysis: The ruling proceeded on the admitted position that the relevant product was an insecticide classifiable under CTH 3808 and that the said tariff classification fell within Sl. No. 83 of Notification No. 72/2005-Customs. The Department also accepted that the exemption benefit would be available if the Indian tariff classification of the import product was accepted. As the only substantive issue was whether the product qualified for the notification on its classification, and the applicant did not press the other issue, the classification-based eligibility stood established.

Conclusion: The imported insecticide was held eligible for the benefit of exemption under Notification No. 72/2005-Customs, in favour of the applicant.

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