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TMI Blog2017 (5) TMI 737X X X X Extracts X X X X X X X X Extracts X X X X ..... on 38 states that exemption is granted from application of Insecticides Act for the sub-clauses mentioned therein. It can be noticed that sub-clause (1)(b) specifically talks about if the substance, even if it is mentioned in the Schedule to the Insecticides Act - the adjudicating authority has himself held that copper sulphate technical grade is used by the appellant for manufacturing of zinc concentrate. In our considered view, the exemption under Section 38(1)(b) of the Insecticides Act will directly apply in the case in hand. Appeal allowed - decided in favor of appellant. - C/531/06-Mum - A/86673/17/CB - Dated:- 14-3-2017 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) None for appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n in the Schedule to the Insecticides Act and there being a requirement of an import permit to be procured from Central Insecticides Board, in the absence of which, the goods are liable for confiscation and held so under Section 111(d) of the Customs Act, 1962 and permitted the appellant to redeem the same on payment of redemption fine and also imposed penalty. 5. It is the submission of the appellant that the provisions of Insecticides Act are not applicable to the goods. It is the submission that the provisions of Section 38(1)(b) of the Insecticides Act, 1968 specifically exempts registration and requirement of licence for importers like appellant who are actual users. It is also the further submission that the goods are for manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce or preparation is intended for purposes other than preventing, destroying, repelling or mitigating any insects, rodents, fungi, weeds and other forms of plant of animal life not useful to human beings. 10. It can be seen from the above reproduced Section 38 that exemption is granted from application of Insecticides Act for the sub-clauses mentioned therein. It can be noticed that sub-clause (1)(b) specifically talks about if the substance, even if it is mentioned in the Schedule to the Insecticides Act, is intended for any other purposes other than preventing, destroying, repelling or mitigating any insects, rodents, fungi, weeds and other form of plant or animal life not useful to human beings, the provisions are not attracted. As ..... X X X X Extracts X X X X X X X X Extracts X X X X
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