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    <title>2007 (2) TMI 445 - CESTAT, MUMBAI</title>
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    <description>Sodium cyanide imported in the stated form, concentration and packing was not treated as an insecticide because its intended use as such was not established; merely appearing in the Insecticides Act schedule did not, by itself, attract Registration Committee permit requirements. On that basis, classification under Heading 2837.1100 was accepted, and the proposed confiscation and penalty for import without permit could not be sustained. The stated ratio is that schedule inclusion alone does not make every import subject to insecticide control unless the goods are shown to be insecticides in substance and intended use.</description>
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    <pubDate>Fri, 02 Feb 2007 00:00:00 +0530</pubDate>
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      <title>2007 (2) TMI 445 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=121132</link>
      <description>Sodium cyanide imported in the stated form, concentration and packing was not treated as an insecticide because its intended use as such was not established; merely appearing in the Insecticides Act schedule did not, by itself, attract Registration Committee permit requirements. On that basis, classification under Heading 2837.1100 was accepted, and the proposed confiscation and penalty for import without permit could not be sustained. The stated ratio is that schedule inclusion alone does not make every import subject to insecticide control unless the goods are shown to be insecticides in substance and intended use.</description>
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