2017 (5) TMI 737

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....istant Commissioner (AR), for respondent ORDER Per: M.V. Ravindran This appeal is directed against order-in-original No.13/2006 dated 31.1.2006. 2. None appeared on behalf of the appellant nor there is any request for adjournment. Since the appeal is of 2006, we take up the same for disposal, even in the absence of any representation. 3. Heard the learned departmental representative....

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....us) dated 28.10.2004 and 37/2005 (Cus) dated 6.9.2005 has to be followed, but has not given any details as to what was the direction. The adjudicating authority has also changed the classification of the goods from 2833 to 3808 on the ground that the said goods find mention in the Schedule to the Insecticides Act and there being a requirement of an import permit to be procured from Central Insecti....

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....beings. It is also the submission that there is no violation of Foreign Trade Policy. 6. Learned departmental representative reiterates the findings of the lower authority. 7. On careful consideration of the submissions made by DR, perusal of the grounds of appeal, we find that the impugned order is liable to be set aside for more than one reason. 8. Firstly, we find that the adjudicating....

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.... 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 of animal life not useful to human beings." 10. It can be seen from the above reproduced Section 38 that exemption is ....