2013 (12) TMI 989

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.... disposal. 2. The fact of the case is that the appellant imported "Barium Carbonate" by classifying the same under Chapter Heading No. 2836 60 00 an filed a Bill of Entry accordingly. On scrutiny of the documents, the adjudicating authority observed that the goods are an organic chemical can be used for insecticide  purpose and as they are covered under the Insecticide Act, 1968, the appellant is required to register with Central Insecticide Board (CIB). As the appellant has not obtained registration under the Insecticide Act, 1968, the impugned goods were held liable for confiscation, and, accordingly the same were confiscate absolutely and penalty under Section 112(a) of the Customs Act, 1962 has been imposed on the appellant. ....

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....;Nothing in this Act shall apply to - (a)     the use of any insecticide by any person for his own household purpose or for kitchen, garden or in respect of any land under his cultivation. (b)     Any substance specified or included in the Schedule or any preparation containing any one or more such substances, if such substance or preparation is intended for purposes other than preventing, destroying, repelling or mitigating any insects, rodents, fungi, weeds and other forms of plant or animal life not useful to human beings. As may be seen, the aforementioned provisions of the said Section 38 of the Insecticides Act, 1968 are unambiguous and leave no scope for interpretation. Essentially, the exem....