TMI Blog2008 (5) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... e that micronutrients are effective for growth inhibit or any other physiological change in the plant. As such, it has to be held that the same are fertilizer – assessee’s appeal allowed – classifiable under chapter 31 as fertilizer - E/1965/2003 - A/1127/2008-WZB/C-II/AHD - Dated:- 28-5-2008 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) Shri J.C. Patel, Advocate, for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n is not sufficient and it must be proved that the goods are used as fertilizer. He, accordingly, upheld the Revenue's claim of classification under Chapter Heading 3808.20. 2. On appeal against the above order, Commissioner (Appeals) observed that in terms of Chapter Note 6 of Chapter 31, the term 'other fertilizers' applies only to product of kind used as fertilizer and containing as essenti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dealt with an identical issue and has held that plant growth promoter will only promote growth of the plant and will not inhibit the same. On the other hand, a plant growth regular can inhibit, promote or otherwise alter physiological processes in plant. By taking note of the technical material produced on record, the Tribunal observed that a plant growth regulator are natural or synthetic organic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trogen is present as chelating agent, it acts as fertilizing element, As such, the Tribunal held that presence of Nitrogen as chelating agent, would also qualify the product as 'other fertilizer'. 5. In view of the foregoing discussion, we hold that the issue is no more res integra and stand decided by various decisions. By adopting the ratio of the same, we set aside the impugned order and al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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