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2014 (2) TMI 1009 - AT - Central ExciseWaiver of pre-deposit - Classification of the product “Gronimix Neem Blended Organic Manure” - fertilizer - Classification under CETA 3101 00 99 or CETA 3808 99 10 - Held that:- literature/pamphlet available in para 85.1 of the adjudicating order dated 21-2-2013 as to what nutrient/nutrients are provided by the product manufactured/marketed by the appellants. On the contrary one of the features of the product mentioned in the pamphlet is that “Application of Gronimix with ‘N’ containing fertilizers regulates the release of nitrogen for longer time and increases the effect of fertilizers”. This feature only seems to suggest that release of Nitrogen (N) from a fertilizer is also regulated by the product manufactured by the appellant. Under the heading ‘Effectiveness’ of the pamphlet contained in para 85.1 of the adjudication order dated 21-2-2013 also the product has been advertised to control Nemotodes, termites and soil borne pests which have been appropriately interpreted by the adjudicating authority in paras 89.1 & 89.2 of the adjudication order. Appellants have, therefore not made out a prima facie case for complete waiver of the dues and are required to be put to certain conditions - Conditional stay granted.
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