https://www.taxtmi.com/caselaws?id=125552 The Appellate Tribunal CESTAT, Kolkata set aside the impugned Order, allowing the appeal and granting consequential benefits to the appellants. The Tribunal emphasized that the import of Boric Acid for non-insecticidal use, such as in manufacturing glassware and kitchenware, does not require a registration certificate typically needed for insecticides. Referring to a previous case and a research institute certificate confirming the non-insecticidal purpose, the Tribunal held that the Department's reliance on a different case involving excess quantity against a registration certificate was not applicable in this scenario. en-us Fri, 15 May 2009 00:00:00 +0530 Fri, 26 Oct 2012 12:36:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125552 The Appellate Tribunal CESTAT, Kolkata set aside the impugned Order, allowing the appeal and granting consequential benefits to the appellants. The Tribunal emphasized that the import of Boric Acid for non-insecticidal use, such as in manufacturing glassware and kitchenware, does not require a registration certificate typically needed for insecticides. Referring to a previous case and a research institute certificate confirming the non-insecticidal purpose, the Tribunal held that the Department's reliance on a different case involving excess quantity against a registration certificate was not applicable in this scenario. Case-Laws Customs Fri, 15 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125552