Classification of boric acid clarified: treated as a chemically defined compound; only retail pesticide forms treated as preparations. Boric acid shall be classified under the tariff entry for separate chemically defined compounds, with the more specific heading preferred over general pesticide headings; only technical grade insecticidal boric acid or boric acid put up for retail sale as pesticide preparations shall be classified under the provision for pesticide/insecticidal preparations. This supersedes earlier circulars and field formations should finalise pending assessments accordingly.