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of <h1>Supreme Court Rules Boric Acid as Insecticide: Requires Registration for Import Under Heading 3808, Clarifies Usage Exceptions.</h1> The circular addresses the importability of boric acid, highlighting differing views on its classification. One perspective considers boric acid as a freely importable chemical under sub-heading 28100020, while another views it as an insecticide requiring registration under the Insecticides Act, 1968, under sub-heading 38081099. The Ministry of Agriculture clarified that importers must register with the Insecticides Board if boric acid is used as an insecticide. For non-insecticidal uses, a certificate of end use exempts registration. The Supreme Court's decision supports classifying boric acid as an insecticide under heading 3808. Pending assessments should align with this classification.
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