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2014 (10) TMI 441 - AT - Central ExciseClassification of micronutrient fertilizers - Classification under CETH 31 or under CETH 3808 - Held that:- The Junior Scientist had stated that micronutrients such as Iron, Copper, etc. are known as trace elements and are essential for plant growth in small amounts only. If these elements are made available in minor quantities, they regulate the formation of hormones etc. in the plants which in turn alter life process of the plant so as to accellerate growth, enhance yield and improve quality. Thus they internally contribute to regulate the plant growth. We cannot say that this supports the case of the Department. Moreover, in the pouches in which the products are sold, it is stated “All these micronutrients play a very significant role in physiological growth and biochemical process of crop/plants”. This label also does not support the case of the Revenue since it does not say that the products are plant growth regulators. In fact it supports the case of the appellant that is a mixture of micronutrients. Learned AR also relied upon the decision of this Tribunal in the case of Karnataka Agro Chemicals v. CCE, Bangalore [2012 (11) TMI 865 - CESTAT, BANGALORE]. However, in that case the product contained Urea, Calcium Nitrate, Potassium Nitrate, Zinc Sulphate, Magnesium Sulphate, Manganese Sulphate, Ferrous Sulphate, Copper Sulphate, Borax, Boric acid and others. The products are not comparable. The sum and substance of the above observations is that the issue involved is classification of the product which requires a detailed study - appellant has been able to make out a case that the products cannot be called as plant growth regulators. Under these circumstances, the requirement of pre-deposit against the appellant-company of the entire dues is waived and stay against recovery is granted - Stay granted.
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