Insecticides Act registration applies only to goods intended for insecticidal use; Thiourea import was not subject to permission.

Imported Thiourea was held classifiable under Chapter 29 rather than as an insecticide under Chapter 38 because there was no evidence that the goods were intended for insecticidal use. The Tribunal applied its earlier boric acid ruling and reiterated that registration under the Insecticides Act, 1968 is required only when the imported material is to be used for insecticidal purposes, not for non-insecticidal trade. As the importer was a trader and the record did not establish insecticidal use, the import did not require registration or import permission under that Act.

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Issues: Whether the imported Thiourea was required to be classified as an insecticide attracting Chapter 38 and consequential import permission or whether, on the facts, it was classifiable under Chapter 29 without registration under the Insecticides Act, 1968.

Analysis: The dispute turned on whether the goods were shown to be intended for insecticidal use. The Tribunal followed its earlier decision on boric acid, where it had held that registration under the Insecticides Act, 1968 is required only when the imported material is used for insecticidal purposes, and not where the import is for non-insecticidal use. It was noted that the appellant was a trader and there was no evidence on record to establish insecticidal use of the imported goods. The earlier decision was treated as squarely covering the issue.

Conclusion: The import did not require registration or import permission under the Insecticides Act, 1968, and the appeal was allowed in favour of the appellant.

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