https://www.taxtmi.com/caselaws?id=241324 Imported Barium Carbonate falls outside the Insecticides Act regime when the importer establishes non-insecticidal intended use, because section 38 excludes scheduled substances used for purposes other than controlling insects and allied forms of life. The Public Notice clarifies that clearance of such scheduled substances does not require registration or an import permit where the intended use is declared and supported at clearance. That clarification applies retrospectively as a beneficial circular. On that basis, absence of Central Insecticide Board registration alone did not justify confiscation or penalty. en-us Mon, 30 Apr 2012 00:00:00 +0530 Sat, 21 Dec 2013 08:41:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241324 Imported Barium Carbonate falls outside the Insecticides Act regime when the importer establishes non-insecticidal intended use, because section 38 excludes scheduled substances used for purposes other than controlling insects and allied forms of life. The Public Notice clarifies that clearance of such scheduled substances does not require registration or an import permit where the intended use is declared and supported at clearance. That clarification applies retrospectively as a beneficial circular. On that basis, absence of Central Insecticide Board registration alone did not justify confiscation or penalty. Case-Laws Customs Mon, 30 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241324