2009 (5) TMI 654 - AT - Customs

Summary

Issues involved: Import of Boric Acid for non-insecticidal use without a registration certificate.

Summary:

Issue 1: Requirement of registration certificate for import of Boric Acid for non-insecticidal use
The appellants imported Boric Acid for use in manufacturing glassware and kitchenware. The Advocate argued that a registration certificate, typically required for insecticides, was not necessary based on a Board's Circular. Referring to a previous Tribunal case, it was highlighted that the import for non-insecticidal use falls outside the scope of the registration requirement. The Advocate also presented a certificate from a research institute confirming the non-insecticidal purpose of the imports. The Department's reliance on a different case involving excess quantity against a registration certificate was deemed inapplicable to the current scenario.

Issue 2: Applicability of previous Tribunal decisions
Considering the specific circumstances of the case where the import was not for insecticidal use, and in line with the precedent set by the Hardware Trading Corporation case, the impugned Order was set aside. The appeal was allowed, granting consequential benefits to the appellants.

This judgment by the Appellate Tribunal CESTAT, Kolkata, underlines the importance of the purpose of import in determining the necessity of a registration certificate, especially in cases involving substances like Boric Acid intended for non-insecticidal use.