2009 (5) TMI 654

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..... he Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. The appellants have imported Boric Acid for use in the manufacture of glassware and kitchenware. Learned Advocate for the appellants states that in such cases, there is no requirement of registration certificate which is normally required for import for insecticides, as has been clarified in Board's Ci .....

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..... e effect that the impugned imports are for non-insecticidal use. Hence, the decision in Jaysun (supra) is not applicable to their case. 3. In view of the facts of this particular case, where the import is not for insecticidal use, and following the ratio of the earlier decision in the case of Hardware Trading Corporation (supra), we set aside the impugned Order and allow the appeal with cons .....

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