To,

All Chief Commissioners of Customs/ Customs (Prev.)/ C&CE,
All Directors General of CBEC,
All Commissioners of Customs / Customs (Prev.) / C&CE
All Commissioners of Customs & Central Excise (Appeals).

Subject: Requirement of import permit / registration with / from CIB & RC for import of substances listed in the schedule 3 of the Insecticide Act, 1968, for non-insecticidal use under Insecticides Act, 1968 -reg.

Sir/Madam,

Board has received references from trade and industry highlighting difficulties being faced in clearance of imported substances listed in Schedule 3 of the Insecticides Act, 1968 that are meant for non-insecticidal purposes. Reportedly, on account of varying interpretations of the relevant legal provisions, the Custom Houses are adopting different practices which are adversely impacting the smooth clearances of such items being imported for non-insecticidal use.

2. The matter has been examined in the Board in the context of Section 38 of the Insecticides Act, 1968, the relevant extract of which is reproduced below for sake of clarity:

‘Section 38. Exemption

1. Nothing in this Act shall apply to-

(a) the use of any insecticide by any person for his own household purposes or for kitchen, garden or in respect of any land under his cultivation;

(b) any substance specified or included in the Schedule or any preparation containing any one or more such substances, if such substance or preparation is intended for purposes other than preventing, destroying, repelling or mitigating any insects, rodents, fungi, weeds and other forms of plant or animal life not useful to human beings'.

3. As may be seen, the aforementioned provisions of the said Section 38 of the Insecticides Act, 1968 are unambiguous and leave no scope interpretation. Essentially, the exemption from the provisions of the said Act wouldapply 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 Act that are intended to be used for these purpose that are specified in the said Section 38 would be outside the ambit of the provisions contained in Insecticides Act, 1968. The implication is that the clearance of such imported items would not be subject to the requirement of registration / import permit from CIB & RC.

4. Board desires that for the sake of uniformity the Custom Houses shall immediately align their local procedures in line with the above clarification. It is, however, clarified that the import of Boric Acid would continue to be governed by the specific instructions on the item that are currently in force.

5. Suitable public notice may be issued to guide the trade and industries.

Yours faithfully,

Internal Circulation: As usual

(Vikas)
Under Secretary (Customs-III/VI)


www.servicetaxonline.com	www.taxolegal.com	www.centralexciseonline.com