TMI Blog2014 (10) TMI 526X X X X Extracts X X X X X X X X Extracts X X X X ..... a major role in the plant growth as a whole, PGRs play a restrictive role - essentially the product is PGR - PGR do not contain N, P or K - according to the Chemical Examiner's report submitted by the assessee and it forms part of the records and not disputed by the Revenue, micronutrient fertilizers manufactured by the appellants contain N, P or K - the assessee have made out a prima facie case on merits – the pre-deposits waived during the pendency of appeal – Stay granted. - E/1604/2012-DB - Misc. Order No. 20541/2014 - Dated:- 26-2-2014 - B S V Murthy and S K Mohanty, JJ. For the Appellant : Mr Y Sreenivasa Reddy, Adv. For the Respondent : Mr A K Nigam, AR JUDGEMENT Per: B S V Murthy: During the verification o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ery same issue had come up before this Tribunal in the case of Shivashakthi Bio Plantteec Ltd. and this Tribunal vide Order No. 20207-20208/2014 dated 07.02.2014 had taken a view that requirement of pre-deposit can be waived and have taken a prima facie view that he product can be classified as other fertilizers. We find that in this case there are at least two factors which are common to the case of Shivashakthi Bio Plantteec Ltd. and the present one. The first one is the observation in Shivashakthi Bio Plantteec Ltd. case that the chemical examiner's report was inconclusive. In this case also test was done and chemical examiner has simply stated that the sample is in the form of moist coarse powder. He stated that it is a heterogeneou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... compounds, other than nutrients. As compared to nutrients which play a major role in the plant growth as a whole, PGRs play a restrictive role. PGR do not contain N, P or K. In the impugned product(s) manufactured by the assessee, PGR exists. Therefore, the question to be asked is whether presence of mere 0.31% of nitrogen would make the PGR in the impugned product classifiable as other fertilizers in CSH 3105.00. In our view, essentially the impugned product is PGR. However, assessee contends that the impugned product(s) is a mixture of various inorganic substances and, therefore, it is for the Adjudicating Authority to go into composition and find out whether 0.31% of nitrogen would convert PGR into nutrient falling under CH 31.05. Whet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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