Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
Instruction
Room No. 253-A, North Block,
22nd June, 2011, New Delhi-110001.
To,
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.
Sir/Madam,
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
(Vikas)
Under Secretary (Customs-III/VI)
Telefax-011-2309 5532
Fax-011-2309 2173
[email protected]
F.No.401/101/2011-Cus.lll