Abatement Rate on HS 38089390

[Ganeshan Kalyani]

Dear Experts,

I referred Notification No. 49/2008-CE(NT) where I found abatement of 30% for Insecticides, fungicides, herbicides, weedicides and pesticides. But in Zuaba website the abatement of 35% is mentioned. The link is https://www.zauba.com/customs-import-duty/herbicides/india.html. Kindly clarify which one is correct.

Regards,

Ganeshan

[CSSANJAY MALHOTRA]

Dear Mr. Ganeshan,

Please have look at Sr. no 45 & 46 of Notification 49/2008-CE as reproduced below..... Hopefully you would find the answer....

45.	3808	Insecticides, fungicides, herbicides, weedicides and pesticides	30
46.	3808	Disinfectants and similar products	35

[KASTURI SETHI]

Sh.Ganeshan Kalyani Ji,

Sir, After the reply of Sh.CS Sanjay Malhotra, Sir, I think the matter should be crystal clear.I am also of the view that 30% should be correct. I am looking forward to your response.

[Ganeshan Kalyani]

Thanks Sri Sanjay Sir and Sri Kasturi Sir for your reply. I too agree with 30% abatement for the said HS Code, but I got quizzed when I notice that in the said website abatement is shown something different. Hence I thought to get it cleared from you experts. Thanks. The website may be mistake. Thanks Sir.

[Suryanarayana Sathineni]

Dear Friend,

While concurring with the views expressed by our learned friends, I suggest to check all the amendments to the said notification for better idea about what is the actual percentage of the abatement for pesticides.

Regards

Surya

AI Summary

Abatement rate for pesticide imports disputed; statutory tariff notification prescribes a specific lower abatement while a commercial site shows a higher rate.
Abatement rate for imports under HS 38089390 (insecticides, fungicides, herbicides, weedicides and pesticides) is governed by Notification No. 49/2008-CE(NT), which prescribes a specific abatement for those products and a different abatement entry for disinfectants; practitioners should verify the notification and its subsequent amendments rather than rely on third-party website listings.