2025-VIL-1287-GUJ-CU
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CUSTOMS High Court Cases

Customs - Import of Acrylonitrile, Import permit, Registration requirements - Petitioners have been importing Acrylonitrile by classifying it under Tariff Item 29261000 under the Customs Tariff Act, 1975, which specifically covers Acrylonitrile - Respondents insisted on the petitioners obtaining an import permit for Acrylonitrile under the Insecticides Act, 1968, despite the petitioners using it for non-insecticidal purposes in the manufacturing of their finished goods. The petitioners challenged the Public Notice issued by the respondents making it mandatory for them to obtain an import permit for Acrylonitrile for non-insecticidal use - Whether the petitioners can be compelled to obtain an import permit for Acrylonitrile under the Insecticides Act, 1968, when they are using it for non-insecticidal purposes – HELD - The provisions of Section 38 of the Insecticides Act, 1968, clearly exempt the import of any substance specified in the Schedule of the Act if it 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. Since the petitioners have established that they are using Acrylonitrile, which is a substance specified in the Schedule of the Act, for the purpose of manufacturing synthetic rubbers, which is a non-insecticidal use, the provisions of the Act, including the requirement of registration and import permit, do not apply to them - The Kerala High Court in the case of The Deputy Commissioner of Customs, Cochin v. M. Chandrasekhar, held that the provisions of Section 38 of the Insecticides Act, 1968, exempt the import of substances like Ethylene Di-Chloride (EDC) for non-insecticidal purposes from the requirement of an import permit - The Public Notice F. No. 04-01/2022-CIR-I dated 17.02.2022 is set aside to the extent it applies to the import of Acrylonitrile by the petitioners, as the same is contrary to the provisions of Section 38 of the Insecticides Act, 1968 – The petitions are allowed
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