TRADE  NOTICE :  111 / 2003                                                                                                    Dated: 5.8.2003

Sub : Classification / Excisability of Technical grade pesticides, etc – Regarding.

                               Copy of   Board’s   Circular No. 727/43/2003-CX,  dated: 29.7.2003 (F.No.109/1/98-CX.3) is communicated herewith.

  The contents of the Trade Notice may be brought to the knowledge  of all  constituents members of Trade Associations /Chamber of Commerce.

  (Issued from file C.NO.IV/16/ 4  /2003-C.Ex.Pol )


//ATTESTED//                                                                                      (D.P. NAIDU)

                                                JOINT COMMISSIONER OF  C.EX.



As per mailing list   I, II, III / All  Sections in  Hqrs.,  Trichy.


Copy of  Board’s  Circular No. 727/43/2003-CX,  dated: 29.7.2003

Sub : Classification / Excisability of Technical grade pesticides, etc – Regarding.

            I am directed to invite your attention to Board’s Circular No.348/64/97-CX dated 28th October, 1997.  In this Circular, Board has clarified that technical grades of pesticides, insecticides, etc. in bulk form will fall outside the scope of chapter 38.08 and will be assessed on merits under Chapter 28 & 29 which are relevant chapters for chemicals in general or under heading 38.23, depending on whether these are separately chemically defined compounds or not. 

2.         This circular was challenged by assesses before the Delhi High Court and Delhi High Court in its judgment dated 30th November, 1998, had quashed this Circular.  Against the judgment of Delhi High Court, Board has filed Civil Appeal 3876 of 1999 in the Supreme Court.  The Supreme Court vide its judgment dated 23.10.2002, has dismissed the Department’s Civil Appeal and classified the technical grade pesticides, insecticides, etc in bulk form under chapter heading 38.08.  This judgment of the Supreme Court has been accepted by the Board. 

3.         In view of the above, the pending cases may be finalized accordingly. 


Suraksha Katiyar

Under Secretary(CX.3)