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OFFICE
OF THE COMMISSIONER OF CUSTOMS (PORT)
CUSTOM
HOUSE, No. 33 RAJAJI SALAI, CHENNAI – 600 001
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PUBLIC NOTICE NO. 53
/2002
Subject:
Classification/ Exciseability of Pesticides for the purpose of levy of excise
duty -reg.
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Government of India, Ministry of Finance, Department of Revenue, Central
Board of Excise and Customs, New Delhi, Circular No.611/2/2002-CX, vide
F.No.126/1/2000-CX.3 dated 14.01.2002, is reproduced below for the guidance of
the Importers/Clearing Agents and Trading Public.
C11/10/2002-AP (PORT)
(JOSEPH DOMINIC)
CUSTOM HOUSE, CHENNAI-1 COMMISSIONER OF CUSTOMS (PORT)
DATE:08.02.2002
______________________________________________________________________
CIRCULAR NO.611/2/2002-CX,DTD.14.01.2002
Please
refer to Board’s 37B order 40/2/95-CX dated 27.7.1995 which clarifies that the
addition chemicals and other ingredients like inert carriers or solvents and
also surface active dispersing and stabilizing agents to pesticidal chemicals
in highly concentrated form would amount to ‘manufacture’ within the meaning of
Section 2 (f) of the CETA 1985, since it results in the emergence of a new and
distinct product having different properties viz. pesticide/insecticide fit for
direct use. The Pesticide Chemicals and
the formulation will both be classified under heading 38.08 of CETA 1985.
2.
After the 1996 and 1997 Budgets, pesticides in bulk form
will not fall under heading No.38.08.
These will fall either under chapters applicable to chemicals in general
or under heading No.38.23, depending on whether these are separately defined
elements or compounds or not. As per
chapter note 2 to chapter 38,introduced in the Budget 1996-97, the process of
addition of chemicals and other ingredients to pesticidal chemicals in
concentrated from will amount to “manufacture”.
3.
In view of the above, the instructions contained in 37B
order dated 27.7.1995 would no longer be valid in their entirety. These instructions may, therefore, be
treated as withdrawn
ATTESTED
BY
(S.
SANKARAVADIVELU)
DY. COMMR.
OF CUSTOMS (APPG)
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