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2017 (9) TMI 140 - CESTAT CHANDIGARHClassification of goods - Bio fertilizer (Shakti) - whether classified under CTH 380890 or under CTH 310100? - Held that: - As it is indicated in literature that it is a mixture of different micronutrients and auxin and cytokinins, it cannot be termed as a chemically defined element or compound as is required in Chapter Note 01 of Chapter 38 of Central Excise Tariff - the product is correctly classified under CTH 310100 - appeal dismissed - decided against Revenue.
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