https://www.taxtmi.com/caselaws?id=300675 Spinetoram was analysed as an insecticide falling under Chapter 38 and, on the materials considered, as a bio-pesticide derived from Saccharopolyspora spinosa. The fact that the product undergoes chemical or synthetic modification did not, by itself, disqualify it from bio-pesticide treatment where the evidence showed it remained based on that organism. On that basis, and because the exemption conditions were met, the product was found eligible for Entry No. 249 of Notification No. 50/2017-Cus. dated 30-6-2017. en-us Fri, 05 Mar 2021 00:00:00 +0530 Sat, 19 Feb 2022 07:01:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300675 Spinetoram was analysed as an insecticide falling under Chapter 38 and, on the materials considered, as a bio-pesticide derived from Saccharopolyspora spinosa. The fact that the product undergoes chemical or synthetic modification did not, by itself, disqualify it from bio-pesticide treatment where the evidence showed it remained based on that organism. On that basis, and because the exemption conditions were met, the product was found eligible for Entry No. 249 of Notification No. 50/2017-Cus. dated 30-6-2017. Case-Laws Customs Fri, 05 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300675