https://www.taxtmi.com/caselaws?id=337262 Boric acid classified under Heading 28.10 was treated as a raw material, and registration or an end-use certificate under the Insecticides Act, 1968 could not be insisted upon merely because the commodity appears in the insecticide schedule or is mentioned in a departmental circular. The decisive factor was the absence of evidence that the imported boric acid was intended for insecticidal use; committee findings also indicated that boric acid imported for non-insecticidal use was exempt from registration. On that basis, confiscation and penalty were held unsustainable. en-us Thu, 01 Dec 2016 00:00:00 +0530 Tue, 30 Jan 2018 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337262 Boric acid classified under Heading 28.10 was treated as a raw material, and registration or an end-use certificate under the Insecticides Act, 1968 could not be insisted upon merely because the commodity appears in the insecticide schedule or is mentioned in a departmental circular. The decisive factor was the absence of evidence that the imported boric acid was intended for insecticidal use; committee findings also indicated that boric acid imported for non-insecticidal use was exempt from registration. On that basis, confiscation and penalty were held unsustainable. Case-Laws Customs Thu, 01 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337262