Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... committee (cibandrc). the original authority had confiscated the consignment under import under section 111 (d) of the act as the importer did not possess a valid license required for import of 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 dispute that the goods under import are being used as a 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 .....
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