TaxTMI 
TaxTMI 
Regarding classification of products - “Cockroach traps”, and “Mosquito Repellent” in the harmonised Customs Tariff
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....A, North Block, New Delhi, 1^st August, 2013 To All Chief Commissioners of Customs/Customs (Prev.), All Commissioners of Customs/Customs (Prev.), All Chief Commissioners Customs & Central Excise, All Commissioners of Customs & Central Excise, All Directors General under CBEC. Sir / Madam, Subject: Classification of products - "Cockroach traps", and "Mosquito Re....
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....tance but not containing any poison". (b) "Mosquito repellents consist of an adhesive backed patch having a basis of citronella oil and eucalyptus citriodora oil - Provides mosquito protection for adults and children applying a self adhesive patch to clothing, tents and /or furniture". 3. The Customs Tariff headings considered are as follows: 3506 - "Prepared glues and other prepared adhesiv....
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....aperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers"; 4. The classification of goods is to be determined by application of the General Rules for the Interpretation (GRIs) of the First Schedule to the Customs Tariff Act (CTA), 1975. GRI 1 requires that, "in classifying arti....
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....ate to control insect populations in other ways such as by sterilisation, by chemicals which interfere with biochemical and physiological processes in insects or by trapping. The Harmonized System Explanatory Notes give as an example fly papers (including those coated with glue not containing poisonous matter). 6. The products at issue are other than "Diagnostic or laboratory reagents on a back....