https://www.taxtmi.com/caselaws?id=337129 Boric acid imported for non-insecticidal use was classifiable under Heading 28.10, because tariff classification must follow the heading terms and relevant notes, not end-use alone. The record did not establish that the goods were imported as an insecticide, and the materials showed that registration under the Insecticides Act, 1968 was relevant only where insecticidal use was proved. The later permit condition introduced from 7.4.2006 did not apply to the import in question. Confiscation and penalty were therefore unsustainable. en-us Tue, 06 Dec 2016 00:00:00 +0530 Wed, 31 Jan 2018 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337129 Boric acid imported for non-insecticidal use was classifiable under Heading 28.10, because tariff classification must follow the heading terms and relevant notes, not end-use alone. The record did not establish that the goods were imported as an insecticide, and the materials showed that registration under the Insecticides Act, 1968 was relevant only where insecticidal use was proved. The later permit condition introduced from 7.4.2006 did not apply to the import in question. Confiscation and penalty were therefore unsustainable. Case-Laws Customs Tue, 06 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337129