https://www.taxtmi.com/caselaws?id=338485 Imported Thiourea was held classifiable under Chapter 29 rather than as an insecticide under Chapter 38 because there was no evidence that the goods were intended for insecticidal use. The Tribunal applied its earlier boric acid ruling and reiterated that registration under the Insecticides Act, 1968 is required only when the imported material is to be used for insecticidal purposes, not for non-insecticidal trade. As the importer was a trader and the record did not establish insecticidal use, the import did not require registration or import permission under that Act. en-us Mon, 16 Jan 2017 00:00:00 +0530 Mon, 21 Aug 2017 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338485 Imported Thiourea was held classifiable under Chapter 29 rather than as an insecticide under Chapter 38 because there was no evidence that the goods were intended for insecticidal use. The Tribunal applied its earlier boric acid ruling and reiterated that registration under the Insecticides Act, 1968 is required only when the imported material is to be used for insecticidal purposes, not for non-insecticidal trade. As the importer was a trader and the record did not establish insecticidal use, the import did not require registration or import permission under that Act. Case-Laws Customs Mon, 16 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338485