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TMI Blog2015 (11) TMI 1091X X X X Extracts X X X X X X X X Extracts X X X X ..... has clearly brought out that the item imported bronopol is covered under Schedule to the Insecticide Act as an insecticide. There is no dispute on the fact that the item is insecticide. - it is relevant to see that the goods were imported on 8.4.2015. Any import or export is covered by Foreign Trade Policy and any notification issued by DGFT. As per the above DGFT Notification, if any insecticide is imported even for non-insecticides purpose, the permission is necessary from the Registration Committee under Department of Agriculture and Co-operation. The notification is issued under section 3 of Foreign Trade (Development & Regulation) Act, 1992 read with Foreign Trade Policy 2009 - 2014 which is come into effect from 1.1.2015. Therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r following the principles of natural justice, upheld the Deputy Commissioners Communication dated 20.5.2015 and rejected their appeal and held that consequent upon issue of DGFT Notification dated 1.1.2015, necessary permission is required from the Registration Committee even if they imported goods for non-insecticidal purpose. Hence the present appeal. 3. The learned counsel drew our attention to purchase order that is sales confirmation annexed at page 45 for supply of bronopol 99% purity and he drew attention to advance payment remittance at page 46 and certificate of analysis issued by the supplying country at page 47 and the Bill of Entry Invoice at page 50. He submits that they have filed Bill of Entry for import of bronopol clas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lied on the following case laws:- (a) DPB Antibiotics Vs. Commissioner of Customs, Chennai - 2009 (247) ELT 324 (b) Synergies Castings Ltd. Vs. Commissioner of Customs, Chennai - 2009 (240) ELT 638 (c) Maliakkal Industrial Enterprises Vs. Union of India - 2013 (290) ELT 330 (Ker.) (d) Commissioner of Customs, Chennai Vs. Synergies Castings Ltd. - 2014 (313) ELT 50 (Mad.) 4. On the other hand learned AR for Revenue reiterated the findings and the communication dated 20.5.2015. He submits that the item imported bronopol is an insecticide specifically covered under Schedule 2 of the Insecticides Act. He further submits that the appellant is not the actual user but a trader and no evidence/proof submitted that the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mported by the appellant requires permission as per DGFT notification dated 1.1.2015. We find that in this case the appellant filed Bill of Entry on 8.4.2015 and claimed classification of goods under Chapter 29 and when the initial query was raised in EDI, after reply to the query, the Deputy Commissioner replied that the importers require permission as per DGFT Notification dated 1.1.2015. Against the communication, the appellants preferred appeal before Commissioner (Appeals). We find that the Commissioner (Appeals) in his order has clearly brought out that the item imported bronopol is covered under Schedule to the Insecticide Act as an insecticide. There is no dispute on the fact that the item is insecticide. The appellants contention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not manufacturer or actual user or industry but only a merchant trader and there is no evidence to show that said Bronopol insecticide is used for non-insecticidal purpose. Further, we find as per the above DGFT Notification, if any insecticide is imported even for non-insecticides purpose, the permission is necessary from the Registration Committee under Department of Agriculture and Co-operation. The notification is issued under section 3 of Foreign Trade (Development Regulation) Act, 1992 read with Foreign Trade Policy 2009 - 2014 which is come into effect from 1.1.2015. Therefore, the customs and the importer is bound by this notification issued by DGFT. 7. In the case of DPB Antibiotics Vs. Commissioner of Customs, Chennai (supra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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