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New Horizons Private Ltd. and ors. Vs. Union of India (Uoi) and ors.

Court : Kolkata

Subject : Customs

Acts : Insecticides Act, 1968 - Sections 9 and 38

Reported in : AIR1986Cal303

and circumstances of the instant case. Mr. Sarafdrew the attention of this Court to Section 38 of the Insecticides Act, 1968 which expressly states that nothing in this Act shall apply to the use of any insecticide by any

Maliakkal Industrial Enterprises Vs. the Union of India and Others

Court : Kerala

Subject : Land Acquisition

India, the respondents can insist upon the petitioners in these writ petitions to obtain a registration under the Insecticides Act, 1968, as a condition for obtaining a licence to import of boric acid, if such import is not for … a registration for substances used as insecticide for the purpose of import or manufacture of that insecticide, under Section 38 of the Act, any substance specified in the Schedule to the said Act, if such substance, is intended

Union of India Vs. Maliakkal Industrial Enterprises

Court : Kerala

Subject : Education

i). Whether an insecticide, which has non-insecticidal uses, can be regulated in view of Section 38 of the Insecticides Act 1968 (hereinafter referred to as 'the Act' for short). ii). Whether the policy of the Government as manifested in

Devanshi Impex P. Ltd. Vs. Commissioner of Customs (General) Mumbai

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Trade and Industry regarding the difficulties faced in clearance of imported substances listed in Schedule 3 of the Insecticides Act, 1968 that are meant for non-insecticidal purposes. The matter has been examined and the Board vide letter F.No.401/101/2011-Cus.III dated … letter F.No.401/101/2011-Cus.III dated 22.06.2011 has issued instructions in this regard, the relevant extract of which is reproduced below “Section 38. Exemption 1. Nothing in this Act shall apply to- (a) the use of any insecticide by any person

M/S. Dpb Antibiotics Vs. Cc, Chennai

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

Subject : Excise

goods falling under CSH 2905.5900 and as the importer had not registered with the CIBandRC as required under Insecticides Act, 1968. The impugned order has upheld the order of the original authority. 2. We find that there is no … preservative by the importer who is engaged in the manufacture of pharmaceutical products. We find that as per Section 38 of the Insecticide Act, provisions requiring registration with the CIB and RC for import of insecticides do not

Bakul Chemicals Pvt. Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : MRTP

Reported in : (1999)(63)ECC485

Central Excise Act we could safely seek guidance from its definition as given in Section 3E of the Insecticides Act, 1968. Since the appellants have produced Certificates of Registration of Insecticides covering ANAA 4.5% solution issued to them under … insecticide, and on the ground that, after 1.3.86, the product was classifiable as plant growth regulator under sub-heading 3808.90 attracting duty at the appropriate rate and not under sub-heading 3808.10 attracting nil rate of duty as claimed

Hardware Trading Corporation Vs. Commr. of Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

Circular No. 61/2004, dated 28-10-2004 clarified that 'Boric Acid' being an "Insecticide" mentioned in the Schedule to the Insecticides Act, 1968, same would be classifiable under Heading No. 38.08. The said circular also referred to ITC (HS), wherein it … Fifty Thousand only). Besides penalty of Rs. 50,0007- (Rupees Fifty Thousand only) was imposed on the appellants under Section 112(a) of the Customs Act.7. Aggrieved by the aforesaid order of the Addl. Commissioner, the appellants filed an

Union of India (Uoi) and ors. Vs. Pesticides Manufacturing and Formula ...

Court : Supreme Court of India

Subject : ExciseConstitution

Acts : Central Excise Tariff Act, 1985;;Central Excise Act, 1944 - Sections 2 and 37B;;Finance Act, 1996;;Foreign Trade (Development and Regulation) Act, 1992 - Sections 5;;Insecticides Act, 1968

Reported in : AIR2003SC1; 100(2002)DLT323(SC); 2000(84)ECC242; 2002LC558(SC); 2002(146)ELT19(SC); JT2002(8)SC378; (2002)8SCC410; [2002]SUPP3SCR231

of insecticide.Against that sub-heading. It is provided that it is freelyimportable/exportable "if registered and not prohibited forimport under Insecticides Act, 1968 and formulations thereof".Similarly, 3808.90.10 provides for 'pesticides, not elsewherespecified'. It is treated as a free item under the … made before the High Court in the appellants'affidavit. Besides the circular dated 27^th July 1995 issued byCBEC under Section 37B of the Central Excise Act, 1944 statedthat "The Pesticide Chemicals and formulations will both beclassified under heading … 1985 (referred to as the '1985 Act') andnot under the Heading No. 38.08 of the Schedule. Technicalgrade pesticides are chemical compounds in a concentratedfrom. The

Travancore Chemical and Mfg. Co. Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

Reported in : (1997)(89)ELT136Tri(Chennai)

particular certificate, it was decided that the appellants have to be registered under the various provisions of the Insecticides Act, 1968 for their product Copper Sulphate and this copper sulphate was treated as Insecticides in terms of the said … as insecticides; agents that kill fungi are known as fungicides." (Encyclopedia Americana, Vol. 21, page 655). As per Section 3(e) of the Insecticides Act, 1968, 'insecticide' is defined to include any substance specified in the Schedule. Copper-sulphate … the appellants sought classification of the goods in question under tariff heading 3808.10.In this connection he drew our attention to Chapter 38 wherein it is

Collector of Central Excise Vs. Essen Synthetics (P) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1987)(14)ECC169

order dated 14-7-1983, inter alia, held that insecticides had the same meaning as defined in Section 3 of Insecticides Act, -1968. The Schedule annexed to the Insecticides Act, 1968 did not include the two products DBP and DMP as … any insects present in the environment. Reference was also made to Explanatory Notes 2 of Section VI, Chapter 38.111 and 38.112 of Brussels Nomenclature dealing inter alia, with classification of insecticides and fungicides.According to these notes, products