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TMI Blog2017 (2) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... claiming classification under Chapter 29. Revenue challenged the classification of the said item and sought to classify under Chapter 38 as the said item was listed in the Insecticides Act. The Order-in-Original classified the product under Chapter 38 and confiscated the goods on the ground that the same were insecticide and required import permit issued by the Registration Committee. The matter w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the requirement of registration under the Insecticides Act, 1968. They may be informed accordingly to follow the guidelines as suggested by the Department of Agriculture & Cooperation. (ii) 10 applications which need clarification. For these, clarification may be sought from the applicants. After the receipt of the same, the applications may be put up to the Registration Committee. (iii) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e." From the findings of the said committee, it can be seen that the concerned Ministry is of the opinion that if boric acid is used for non-insecticidal purpose, no registration is required under the Insecticide Act, 1968. In other case, however, it may necessary to obtain registration. 5.3 From the above discussion, it is apparent that the boric acid would be classifiable under Chapter 28 ..... X X X X Extracts X X X X X X X X Extracts X X X X .....
4. I have gone through the rival submissions. I find that the decision of the Tribunal dated 6.12.2016 issued in respect of boric acid and covers the issue squarely. The ratio of the said decision can be applied in the instant case. Relying on the decision of the Tribunal in the case of Shakti Chemicals (supra), the appeal is allowed.
( Pronounced in Court on 16.01.2017 ) X X X X Extracts X X X X X X X X Extracts X X X X
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