AI Drafter 
TaxTMI 
TaxTMI 
2021 (3) TMI 1325
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....dated 17-2-2020 before the Authority for Advance Ruling, New Delhi (AAR, in short). The said application was received in the registry/secretariat of the AAR on 17-2-2020 and a deficiency memo was issued on 3-3-2020 from F. No. AAR/44/CUS-I/04/2020. The applicant submitted their reply vide letter dated 16-3-2020, which was received by the AAR on 11-5-2020. Vide letter F. No. AAR/44/CUS-I/04/2020, dated 18-5-2020, the applicant was advised to file their rectified application in terms of the provisions of Section 28H(3) of the Customs Act, 1962. The applicant removed the defects and re-filed their application vide their communication dated 4-12-2020, which was received by the AAR of 10-12-2020. 2. Subsequent to the appointment of the C....
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....r of Customs (Import), Air Cargo Complex, Mumbai (ACC, Mumbai, in short), in his comments dated 19-2-2021, in respect of the applicant's request, has described the characteristics of bio-pesticides and the product in question and has concluded that Spinetoram is a semi-synthetic insecticide and not a bio-insecticide, and therefore, the benefit of the exemption sought for would not be available to the applicant. ACC, Mumbai has placed considerable reliance on the study 'Comparison of the Bioinsecticide, Spinosad, the semi-synthetic Insecticide, Spinetoram and Synthetic Insecticides as Soil Drenches for Control of Tephritid Fruit Flies' by John D. Stark et al. of Washington State University in coming to the conclusion that Spinetoram is a sem....
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....CIB & RC in respect of Spinetoram is also a part of the additional submissions filed by the applicant. However, the applicant has not submitted any rejoinder/rebuttal w.r.t. the comments offered by the Jurisdictional Commissioner. 7. I have analysed the materials before me. The Entry No. 249 of the Notification No. 50/2017-Cus., dated 30-6-2017 is re-produced below :- Sr. No. Chapter or Heading or sub-heading or tariff item Description of goods Stan-dard rate Integrated Goods and Services Tax Condition No. 249 38 Bio-pesticides, based on - (i) Bacillus thuringiensis var. kurstaki (ii) Bacillus thuringiensis var. israelensis (iii) Bacillus sphae....
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....al networks to understand quantitative structure activity relationships. The information provided by the applicant is validated by Chaoxian Geng et. al., in their article, 'Target Receptors in the Control of Insect Pests' published in Advances in Insect Physiology, 2013 (Elsevier) which describe the spinosyns as insecticidal natural products originated from Saccharopolyspora spinosa. Spinosad, the first commercial product, is a mixture of two naturally occurring spinosyns (A & D). A second product, spinetoram, is a mixture composed of two synthetically modified spinosyns that, compared to Spinosad, provides improved insecticidal potency and a broader pest insect spectrum. Similar is the findings of Kai Zhang et. al. in 'Semi-synthesis and i....
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...., features, usage, and mode of action of 'Spinetoram' there appears to be no dispute that it merits classification under HS Code 3808. The spinetoram is also put up in such form that there can be no doubt that they are meant for retail supply. 9.2 Customs database indicates that it is currently being classified under sub-heading 3808 91 99. It is seen that under the tariff classification scheme of UK, 'Spinetoram' is classified under Tariff Item 3808919060 [Insecticides - others - Spinetoram (ISO) (CAS RN 935545-74-7), preparation of two spinosyn components (3'-ethoxy-5,6-dihydro spinosyn J) and (3'-ethoxy-spinosyn L)]. Since, the purpose of the present proceedings is not to provide a ruling on the classification of 'Spinetoram', it....