2014 (3) TMI 285

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..... has already been stuck down by the Hon'ble Kerala High Court [2013 (8) TMI 100 - KERALA HIGH COURT]; furthermore, in the insecticides Act, 1968 provided exemption under for non-insecticidal purpose, therefore, the appellant are not required to obtain any permission from the Ministry of Agriculture. Accordingly, they are entitled for the benefit of Notification 2/2006 dated 07.04.2006 and entitled .....

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..... insecticidal purpose falling under Chapter 2810 0020 as freely importable product subject to production of an import permit issued by the Central Insecticide Board and Registration Committee under the Ministry of Agriculture. As the appellant failed to produce such permission, therefore goods were confiscated and allowed to be redeemed on Redemption Fine and Payment of duty and penalty of Rs. 2 la .....

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..... e said Notification has already stuck down by the Hon'ble Kerala High Court in the case of Maliakkal Industrial Enterprises 2013 (290) ELT 330 (Ker.). Therefore, they are entitled to import the goods duty free. 4. On the other hand, Ld. AR reiterates the impugned order. 5. Heard both sides. Considered the submission. 6. As the condition no. 7 of the Notification 2/2006 has already bee .....

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