https://www.taxtmi.com/caselaws?id=342999 Imported copper sulphate technical grade was discussed in the context of customs classification and the Insecticides Act. The text notes that a reclassification from CTH 2833 to CTH 3808 requires supporting reasons; a bare change of heading is insufficient, and where the reclassification is unsupported, confiscation, redemption fine and penalty cannot be sustained. It also states that Section 38(1)(b) of the Insecticides Act excludes scheduled substances imported for non-insecticidal purposes, and where the goods are imported by an actual user for manufacture of zinc concentrate, the statutory restrictions do not apply. en-us Tue, 14 Mar 2017 00:00:00 +0530 Tue, 06 Feb 2018 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342999 Imported copper sulphate technical grade was discussed in the context of customs classification and the Insecticides Act. The text notes that a reclassification from CTH 2833 to CTH 3808 requires supporting reasons; a bare change of heading is insufficient, and where the reclassification is unsupported, confiscation, redemption fine and penalty cannot be sustained. It also states that Section 38(1)(b) of the Insecticides Act excludes scheduled substances imported for non-insecticidal purposes, and where the goods are imported by an actual user for manufacture of zinc concentrate, the statutory restrictions do not apply. Case-Laws Customs Tue, 14 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342999