Tariff classification of plant extract: trace matrine alone did not justify treatment as an insecticide.

Imported plant leaf extract containing only a minuscule quantity of matrine, with no oxymatrine detected, was held not classifiable as an insecticide under CTH 38089199. The test report stated that the samples were not pesticides, and matrine alone was treated as insufficient because it is distinct from oxymatrine and was not shown to fall within the statutory definition of insecticide under the Insecticides Act, 1968. On that basis, the importer's classification under CTH 13021990 was upheld.

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Issues: Whether the imported goods, described as plant leaf extract and found to contain only a minuscule quantity of matrine with no oxymatrine, were classifiable as insecticides under CTH 38089199 or as claimed by the importer under CTH 13021990.

Analysis: The test report from IICT stated that the samples were not pesticides and did not contain oxymatrine. The Revenue relied on the presence of matrine as a precursor of oxymatrine, but matrine and oxymatrine are distinct chemical components. The statutory definition of insecticide under Section 3(e) of the Insecticides Act, 1968 covers specified substances, substances included by notification, or preparations containing such substances. Since matrine is not shown to fall within that definition and the detected quantity was only minuscule, the product could not be treated as an insecticide on that basis.

Conclusion: The goods were not classifiable as insecticides under CTH 38089199; the importer's classification was upheld.

Ratio Decidendi: A product cannot be classified as an insecticide merely because it contains a trace quantity of a chemical precursor, unless the substance falls within the statutory definition of insecticide or is otherwise shown to be a pesticide.

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