Latest Expert Exchange Queries
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Service Tax | Sales Tax | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Indirect Tax | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing
Popular Search: TAX RATES - GOODS TAXABLE @ 4% :: TDS :: articles on VAT and GST in India :: VAT RATES :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: ARTICLES ON INPUT TAX CREDIT IN VAT :: cpt :: empanelment :: form 3cd :: VAT Audit :: ACCOUNTING STANDARD :: Central Excise rule to resale the machines to a new company :: ACCOUNTING STANDARDS :: due date for vat payment :: list of goods taxed at 4%
Latest Circulars »
 Framework for imposing monetary penalty on Authorised Payment Systems Operators / banks under Payment and Settlement Systems Act, 2007
 Evolution of Payment Systems in India: Or is it a Revolution? (Shri R. Gandhi, Deputy Governor - October 22, 2016 - at the Banaras Hindu University, Varanasi)
 RBI-Framework for imposing monetary penalty on Authorised Payment Systems Operators / banks under Payment and Settlement Systems Act, 2007
 RBI-Sovereign Gold Bonds 2016-17 Series III – Operational Guidelines
  Registrations open for NCFE’s NFLAT (National Financial Literacy Assessment Test)
 Sovereign Gold Bond Scheme 2016 -17 – Series III
 Minutes of the Monetary Policy Committee Meeting October 3-4, 2016
 Registrations open for NCFE’s NFLAT (National Financial Literacy Assessment Test)
 Auction for Sale (Re-issue) of 7.35 per cent Government Stock 2024
 Auction of Government of India Dated Securities October 17, 2016
  Setting The Priorities Right (Shri S. S. Mundra, Deputy Governor – September 28, 2016 – at the 3rd SBI Banking and Economics Conclave in Mumbai)

Requirement of import permit - Customs Board's Instructions F.No.401/101/2011-Cus.lll
June, 24th 2011



Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs


Room No. 253-A, North Block,

22nd June, 2011, New Delhi-110001.



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.





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


Under Secretary (Customs-III/VI)

Telefax-011-2309 5532

Fax-011-2309 2173

Home | About Us | Terms and Conditions | Contact Us
Copyright 2016 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Binarysoft Technologies - Our Mission

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions