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2007 (3) TMI 461 - CESTAT, MUMBAIExtract: .......ether an insecticide in diluted form can act as a plant growth promoter or not may be a debatable question. However, the department has not adduced any evidence that the product ldquo Vipul Booster rdquo in such diluted form can function as an insecticide. Therefore, the appeal is allowed with consequential relief. (Pronounced in Court on 6-3-2007)
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