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    <title>2013 (8) TMI 100 - KERALA HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=235805</link>
    <description>A subordinate import condition requiring registration under the Insecticides Act, 1968 before importing boric acid for non-insecticidal use was invalid because it conflicted with the statutory exemption for substances used for industrial or other non-insecticidal purposes. Section 9(1) governs registration of insecticides, but Section 38 excludes the exempted substance from that regime when so intended, so the authorities were not obliged to process a registration request for that use. A condition that cannot be complied with in law and is inconsistent with the parent and allied plenary legislation is arbitrary and unreasonable; the impugned import-condition was therefore unsustainable and liable to be quashed.</description>
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    <pubDate>Wed, 15 Feb 2012 00:00:00 +0530</pubDate>
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      <title>2013 (8) TMI 100 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=235805</link>
      <description>A subordinate import condition requiring registration under the Insecticides Act, 1968 before importing boric acid for non-insecticidal use was invalid because it conflicted with the statutory exemption for substances used for industrial or other non-insecticidal purposes. Section 9(1) governs registration of insecticides, but Section 38 excludes the exempted substance from that regime when so intended, so the authorities were not obliged to process a registration request for that use. A condition that cannot be complied with in law and is inconsistent with the parent and allied plenary legislation is arbitrary and unreasonable; the impugned import-condition was therefore unsustainable and liable to be quashed.</description>
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      <pubDate>Wed, 15 Feb 2012 00:00:00 +0530</pubDate>
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