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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Classification of boric acid clarified: earlier circulars superseded and import must comply with Foreign Trade Policy and assessments finalised.</h1> Boric acid is to be classified under the customs tariff for inorganic acids except when presented as technical grade pesticides for insecticidal use or as retail pesticide/preparation, which are classifiable as pesticide preparations; Board Circular No.34/2007 supersedes earlier circulars and instructions on classification and importability, and import clearance must comply with the Foreign Trade Policy.

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