Judgment Search Results Home > Cases Phrase: insecticides act 1968 section 31 cognizance and trial of offence Court: customs excise and service tax appellate tribunal cestat mumbai

Bharat Palverising Mills Ltd. Vs. Collr. of Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1997)(93)ELT628Tri(Mum.)bai

..... is otherwise not challenged.8. there does not appear any general instructions or any notification issued by the registration committee established under section 5 of the insecticides act, 1968 to the effect that registration certificates issued by them but which do not bear the endorsement of source of acquisition shall not be ..... dr. n.r. kantawala, the ld. advocate for the appellants has submitted that the appellants have been holding certificate for registration contemplated under section 9 of the insecticides act, 1968, since 1973, and have also been causing import of the subject item ever since then, and have been getting them cleared under ogl ..... clearance thereof under ogl. they initially filed into bond bill of entry. the item imported was covered under insecticides act, 1968. the appellants were holding registration certificate issued under section 9 of the said act. the said certificates however did not specify the approved source of import. instructions were issued vide letter dated .....

Hardware Trading Corporation Vs. Commr. of Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... heading no. 38.08. the said circular also referred to itc (hs), wherein it is stated that boric acid is freely importable, if registered and not prohibited for import under insecticides act, 1968. the board also clarified that in case of import of boric acid by traders, they would require registration with cib and rc. in view of the circular, the customs directed ..... for the interpretation of the custom tariff or excise tariff provide as under: classification of goods in this schedule shall be governed by the following principles: 1. the titles of sections, chapters and sub-chapters are "1. provided for ease of reference only; for legal purpose, classification shall be determined according to the terms of the headings and any relative .....

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

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... to human beings. as may be seen, the aforementioned provisions of the said section 38 of the insecticides act, 1968 are unambiguous and leave no scope for interpretation. essentially, the exemption from the provisions of the said act would apply to those insecticides that are used for household purposes etc or for other than insecticidal purposes. thus, import of items listed under schedule 3 of the said ..... chemical, can be used for insecticide purpose and as they are covered under the insecticide act, 1968, the appellant is required to register with central insecticide board (cib). as the appellant has not obtained registration under the insecticide act, 1968, the impugned goods were held liable for confiscation, and, accordingly the same were confiscated absolutely and penalty under section 112(a) of the customs act, 1962 has been imposed on .....

Aero Industries Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(204)ELT61Tri(Mum.)bai

..... liquid, would be covered as repellents under the entry 37 to the notification which reads as- mosquito coils, mats and other mosquito repellants" and the same insecticide acting and delivered in same fashion could not be a repellant and covered by that entry. (f) the appellants have tried to distinguish between ..... of allethrin would be in same genre. the plea of aerosols not being covered by 'other repellants' on grounds of ejusdem generis would fail. (h) the assessments under section 4a are therefore called and duty as determined is upheld. (i) the advertising mode will not be relevant for classification. however, the change, in the advertising mode, ..... was substituted by the word "control". the substitution of the world "control" for repellant apparently has been made to place the product out of the purview of section 11a, though there was no change in the formulations and composition. since the product has been marketed as "repellant and ultimate customers by the product as repellant, the .....

Aero Industries Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(116)LC537Tri(Mum.)bai

..... liquid, would be covered as repellents under the entry 37 to the notification which reads as mosquito coils, mats and other mosquito repellants" and the same insecticide acting and delivered in same fashion could not be a repellant and covered by that entry.(f) the appellants have tried to distinguish between ..... mosquito repellant'. further there is nothing on record which can conclusively prove the disputed product is a 'mosquito killer'.while these findings sustain the levy of duty under section 4a notification on the basis of mr.p. declared, these findings ipso facto will not be applicable to uphold the mandatory penalty equivalent to the duty. there ..... was substituted by the word "control". the substitution of the world "control" for repellant apparently has been made to place the product out of the purview of section 11a, though there was no change in the formulations and composition. since the product has been marketed as "repellant and ultimate customers by the product as repellant, .....

industrial Minerals and Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... and a warning about its toxicity, and directions for administration of antidotes. copper sulphate figures as an insecticide in the schedule to the insecticide act, 1968. the appellant is registered with the insecticide board as a manufacturer of insecticide and it is stated that he is permitted to sell the goods only to dealers who are registered ..... 10 covers goods which are genetically pesticides specifying the various categories such as, insecticide, rondenticide, fungicides etc. "put up in forms or packing for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles ..... asst. commissioner that the product is classifiable in heading 2833.00 of the tariff as an inorganic chemical not as claimed by the appellant as an insecticide in heading 3808.10.2. we have heard mr. a.k. saraf, the partner of the appellant and the departmental representative.3. heading 3808. .....

industrial Minerals and ors. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(112)LC152Tri(Mum.)bai

..... and a warning about its toxicity, and directions for administration of antidotes. copper sulphate figures as an insecticide in the schedule to the insecticide act, 1968. the appellant is registered with the insecticide board as a manufacturer of insecticide and it is stated that he is permitted to sell the goods only to dealers who are registered ..... 10 covers goods which are generically pesticides specifying the various categories such as insecticide rondenticide, fungicides etc. "put up in forms or packing for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles ..... asst. commissioner that the product is classifiable in heading 2833.00 of the tariff as an inorganic chemical not as claimed by the appellant as an insecticide in heading 3808.10.2. we have heard mr. a.k. saraf, the partner of the appellant and the departmental representative.3. heading 3808. .....

Cynamid Agro Ltd. and ors. Vs. Cce (Adj)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2005)(121)LC434Tri(Mum.)bai

..... preparations: the technical grade manufactured by them have higher concentrations than the formulations, which are made therefrom and which meant for direct application. technical grade are insecticides and pesticides etc. and contain various ingredients in a concentrated and toxic form and have to be further compounded into formulations by the additions of solvents, inerts ..... the central excise act, 1985 and not under chapters 28 or 29 bid.5. this tribunal, by its order no. a/1008, 1009/wzb/ ..... no.29.42 of the schedule to the central excise tariff act, 1985 during the period from 23.7.1996 to 31.8.1997. (1) union of india v. pesticides mfg. & formulations association of india it is observed that technical grade pesticides (tg), insecticides, etc. in bulk form are covered under heading 38.08 of .....

Sudarshan Chemical Industries Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(166)ELT214Tri(Mum.)bai

..... and stabilising agents to presticidal chemicals in highly concentrated from would amount manufacture within the meaning of section 2(f) of the act, since it results in the emergence of a new and distinct product having different properties viz., pesticide/insecticide fit for direct use." the show cause notices in the present case were issue subsequent to the ..... section 37b order; which was challenged by the assessee before the hon'ble bombay high court in w.p. ..... /96 in special civil application nos. 8580/95, 8730/95 and 9034 to 9036/95, quashed the circular and set it aside, holding the section 37b of the central excise act, does not authorise the board to issue directions contrary to the decision of the tribunal. the said circular was also struck down by the delhi .....

Commissioner of Customs Vs. Chemet Chemicals Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(173)ELT250Tri(Mum.)bai

..... assessed under heading 3808 or under 3808.10 if such chemical molecular formula is better known and is pesticide and/or insecticide. pesticides and insecticides have to be understood as defined in the insecticides act, 1968. a large number of well defined chemicals are figuring in the schedule given to this enactment only because they are ..... purity 80% under heading 3.808.10. the commissioner, after considering that the central board of excise & customs, had issued a circular for classifying insecticide of technical grade under chapter 29 which was challenged before the hon'ble high court of delhi by pesticides manufacturers and hon'ble high court was ..... the contention of more specific heading prevailing over generic heading, found by the commissioner, primarily, classification has to be decided according to the heading and section and chapter notes only as per rule 1 of interpretative rules and since chapter notes to chapter 38 would clearly excludes the item under import, the .....