Trade Notice No.  99/2003

Dated:

19.08.2003

 

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Copy of Board's Circular No. 727/43/2003-CX. dated 29^th July, 2003 is communicated herewith for information and necessary action.

 The contents of the Trade Notice may be brought to the notice of all concerned.

(Issued from file C.No. IV/16/2/2003 CX. Pol Vol.II)

 

 

                                 

To

As per Mailing List (Both Department & Trade)

COPY OF BOARD's CIRCULAR No.727/43/2003-CX, Dated: 29^th July, 2003

I am directed to invite your attention to Board’s Circular No.348/64/97-CX dated 28^th October, 1997. In this Circular, Board has clarified that technical grades of pesticides, insecticides, etc. in bulk form will fall outside the scope of chapter 38.08 and will be assessed on merits under Chapter 28 & 29 which are relevant chapters for chemicals in general or under heading 38.23, depending on whether these are separately chemically defined compounds or not.

2. This circular was challenged by assesses before the Delhi High Court and Delhi High Court in its judgment dated 30^th November, 1998, had quashed this Circular. Against the judgment of Delhi High Court, Board has filed Civil Appeal 3876 of 1999 in the Supreme Court. The Supreme Court vide its judgment dated 23.10.2002, has dismissed the Department’s Civil Appeal and classified the technical grade pesticides, insecticides, etc in bulk form under chapter heading 38.08. This judgment of the Supreme Court has been accepted by the Board.

3. In view of the above, the pending cases may be finalized accordingly.

 

                                                                        Suraksha Katiyar
                                                                        Under Secretary(CX.3)