2017 (2) TMI 185

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....r Raju The appellant imported Thiourea claiming classification under Chapter 29. Revenue challenged the classification of the said item and sought to classify under Chapter 38 as the said item was listed in the Insecticides Act. The Order-in-Original classified the product under Chapter 38 and confiscated the goods on the ground that the same were insecticide and required import permit issued b....

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.... boric acid for non-insecticidal use. These are exempted from the requirement of registration under the Insecticides Act, 1968. They may be informed accordingly to follow the guidelines as suggested by the Department of Agriculture & Cooperation. (ii) 10 applications which need clarification. For these, clarification may be sought from the applicants. After the receipt of the same, the ap....

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....e guidelines for import/indigenous manufacture of boric acid for non-insecticidal use." From the findings of the said committee, it can be seen that the concerned Ministry is of the opinion that if boric acid is used for non-insecticidal purpose, no registration is required under the Insecticide Act, 1968. In other case, however, it may necessary to obtain registration. 5.3 From ....