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Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Circular No. 1039/27/2016-CX
New Delhi, dated the 21st July, 2016
To
The Chief Commissioners/Principal Commissioners of Central Excise (All)
The Chief Commissioners/ Principal Commissioners of Central Excise & Service Tax
(All)
Madam/ Sir,
Sub: Classification of Micronutrients, Multi-micronutrients, Plant
Growth Regulators and Fertilizers-clarification regarding classification of
Glyphosates-reg.
Kind attention is invited to Board
Circular No. 1022/10/2016-CX dated 06.04.2016 on the above subject.
Representations have been received from the members of the trade requesting
clarification regarding Glyphosate Isopropyl amine (Glyphosate 360 Acid) which
was placed under the category of Plant Growth Retardant in the annexure to the
circular at Table I in the opinion received from IARI.
2. To bring clarity on the issue, opinion was again sought from Indian
Agricultural Research Institute (IARI). The relevant portion of the opinion
received is produced below:
“….Glyphosate is a broad-spectrum non-selective, systemic herbicide.
Glyphosate is registered as herbicide in more than 160 countries including
India, with more than 1.4 billion pounds applied every year on many food and
non-food field crops as well as non-crop areas where total vegetation control is
desired. Major use of Glyphosate has been exclusively grouped under Herbicide
category by CIBRC, Ministry of Agriculture, Govt. of India.
Glyphosate is among the most widely used herbicide by volume. Worldwide, more
than 8,00,000 tonnes of glyphosate products are used, value of which is perhaps
more than the value of all other herbicides combined. The herbicide is used to
kill weeds by inhibiting a plant enzyme involved in the synthesis of three
aromatic amino acids: tyrosine, tryptophan, and phenylalanine.
When applied at lower rates, glyphosate acts as plant growth regulator
similar to 2, 4-D, a synthetic form of auxin. Latter like glyphosate is one of
the oldest and most widely available herbicides in the world, commercially
available worldwide since 1945...”
3. In view of the above, it is directed that the classification of Glyphosate
may be done in accordance with the aforesaid clarification provided by IARI i.e.
depending upon its usage. Difficulty faced, if any, in implementing the circular
should be brought to the notice of the Board. Hindi version will follow.
(ROHAN)
Under Secretary to the Govt. of India
F. No. 106/03/2013-CX.3
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