Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month ...
Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
HC held that Acrylonitrile (ACN) imported by petitioner for manufacture of synthetic rubber is used exclusively for non-insecticidal purposes and therefore falls within the exemption under Section 38(b) of the Insecticides Act, 1968. Consequently, none of the provisions of the Act, including Section 9 on mandatory registration, apply to such imports. As there is no statutory or notified requirement for an import permit for ACN, the Public Notice F. No. 04-01/2022-CIR-I dated 17.02.2022, insofar as it mandates import permits for non-insecticidal use of ACN, was held ultra vires and quashed to that extent. The petition was allowed in favour of the petitioner.
HC held that Acrylonitrile (ACN) imported by petitioner for manufacture of synthetic rubber is used exclusively for non-insecticidal purposes and therefore falls within the exemption under Section 38(b) of the Insecticides Act, 1968. Consequently, none of the provisions of the Act, including Section 9 on mandatory registration, apply to such imports. As there is no statutory or notified requirement for an import permit for ACN, the Public Notice F. No. 04-01/2022-CIR-I dated 17.02.2022, insofar as it mandates import permits for non-insecticidal use of ACN, was held ultra vires and quashed to that extent. The petition was allowed in favour of the petitioner.
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