https://www.taxtmi.com/caselaws?id=782714 Section 38 of the Insecticides Act, 1968 excludes scheduled substances intended for non-insecticidal purposes from the Act's operation. Acrylonitrile imported as a raw material for manufacture of synthetic rubber and other goods therefore fell within the statutory exemption, so the registration requirement under Section 9 could not be insisted upon. A public notice making an import permit mandatory for such non-insecticidal imports was inconsistent with the Act and could not validly override the exemption. The analysis also noted support from a similar Kerala High Court view and the absence of any contrary central notification requiring a permit. en-us Wed, 19 Nov 2025 00:00:00 +0530 Wed, 03 Dec 2025 08:57:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782714 Section 38 of the Insecticides Act, 1968 excludes scheduled substances intended for non-insecticidal purposes from the Act's operation. Acrylonitrile imported as a raw material for manufacture of synthetic rubber and other goods therefore fell within the statutory exemption, so the registration requirement under Section 9 could not be insisted upon. A public notice making an import permit mandatory for such non-insecticidal imports was inconsistent with the Act and could not validly override the exemption. The analysis also noted support from a similar Kerala High Court view and the absence of any contrary central notification requiring a permit. Case-Laws Customs Wed, 19 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782714