https://www.taxtmi.com/caselaws?id=362774 Imported plant leaf extract containing only a minuscule quantity of matrine, with no oxymatrine detected, was held not classifiable as an insecticide under CTH 38089199. The test report stated that the samples were not pesticides, and matrine alone was treated as insufficient because it is distinct from oxymatrine and was not shown to fall within the statutory definition of insecticide under the Insecticides Act, 1968. On that basis, the importer's classification under CTH 13021990 was upheld. en-us Tue, 03 Apr 2018 00:00:00 +0530 Thu, 20 Jun 2019 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362774 Imported plant leaf extract containing only a minuscule quantity of matrine, with no oxymatrine detected, was held not classifiable as an insecticide under CTH 38089199. The test report stated that the samples were not pesticides, and matrine alone was treated as insufficient because it is distinct from oxymatrine and was not shown to fall within the statutory definition of insecticide under the Insecticides Act, 1968. On that basis, the importer's classification under CTH 13021990 was upheld. Case-Laws Customs Tue, 03 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362774