2007 (4) TMI 454

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.... this case is regarding the importability of the chemical "DICHLONE" . The appellant classified the imported chemical under sub-heading No. 2921.4290 as chemical item. The revenue was of the opinion that the item is correctly classified under Heading 3808, for the reason that the said item 'DICHLONE' is included in the Schedule to the Insecticides Act, 1968, hence registration from the Central Committee Insecticides Board is compulsory. It is on record that on the date of import of these goods, the appellant had no Registration from the Insecticides Board. The said consignment was seized and the appellants waived issuance of show cause notice and participated in the proceedings before the Adjudicating Authority who ordered for confiscation ....

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....the Registration from the Insecticides Board. The appellant has not produced any Registration of the Insecticides Board when the consignment was imported. The Central Board of Excise & Customs vide Circular No. 61/2004-Cus., dated 28-10-2004 has at Para 4 intimated as under :- "Attention in this regard is invited to Board's Circular No. 727/43/2003-CX, dated 29-7-2003 [2003 (156) E.L.T. T3] wherein the decision of the Hon'ble Supreme Court in the case of Union of India v. Pesticides Manufacturing & Formulators' Association of India, 2002 (146) E.L.T. 19 (S.C.), was communicated to the field formations. The Apex Court has held that even in respect of a separately chemically defined compound, if it is a pesticide/insecticide it will be class....