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2002 (2) TMI 575 - CEGAT, NEW DELHIExtract: .......hi, reported in 2001 (131) E.L.T. 355 (Tri.-Del.). In this case the Tribunal held that Dhanzyme is a bio-fertiliser, being a plant growth promoter and is classifiable under sub-heading 3101.00 of the Central Excise Tariff Act, 1985. In view of the above decision of the Tribunal, we find no infirmity in the impugned orders. The appeals are rejected.
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