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2012 (11) TMI 865 - CESTAT, BANGALOREWaiver of pre-deposit - Classification - as ‘Plant Growth Regulators’ (PGRs) under SH 3808.20 or as ‘Other Fertilizers’ under heading 31.05 of the CETA Schedule attracting ‘nil’ rate of duty - According to the assessee, the impugned product(s) is a mixture of various inorganic substances whose essential constituent is nitrogen which makes it a fertilizer – Held that:- Chemicals, barring urea, potassium nitrate and calcium nitrate, are not recognized as fertilizers - appellant is yet to show as to why chemicals like zinc sulphate, manganese sulphate, ferrous sulphate and boric acid, were admixed with fertilizers to manufacture the so-called ‘other fertilizers’ - appellant was not showing the presence of Nitrogen at all prior to 2001 - they were not manufacturing and marketing the goods as fertilizers - it was added as a pretence for claiming classification of the products under heading 31.05 – product is classified as ‘Plant Growth Regulators’ (PGRs) under SH 3808.20 - no part of the demand of duty is beyond the normal period of limitation - appellant directed to pre-deposit
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