Classification of Boric Acid and separate chemically defined compounds for the purpose of Customs & Central Excise

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....dia Ministry of Finance Department of Revenue Central Board of Excise & Customs New Delhi-1. Dated 17th September, 2007. To All Chief Commissioners of Customs. All Chief Commissioners of Customs & Central Excise. Chief Departmental Representatives, CESTAT. All Commissioners of Customs. All Commissioners of Customs & Central Excise. Subject: Classification of Bor....

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....include industrial raw material, insecticide use, etc. Following a Supreme Court's decision in the case of Union of India Versus Pesticides Manufacturing & Formulators Association of India [2002 (146) ELT 19(SC)], the Board in the past had examined the matter regarding the classification of Boric Acid, and its admissibility for imports in terms of the Foreign Trade Policy. Accordingly, Circular No....

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....kings for retail sale; and insecticidal / pesticidal articles. The Board also took note of the view that as per rule 3 of the General Rules for the interpretation of Import Tariff, "When by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (a) The heading which provides the most specific d....