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2014 (10) TMI 526 - AT - Central ExciseWaiver of pre-deposit – Stay application - Classification of micronutrients - Whether the mixture of micronutrients can be considered as other fertilizers or not – Held that:- Following the decision in CCE, Bangalore Versus M/s. Karnataka Agro Chemicals [2008 (5) TMI 14 - SUPREME COURT] – assessee contended that the product(s) is a mixture of various inorganic substances whose essential constituent is nitrogen which makes it a fertilizer - the scientific study indicates that PGRs are organic 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 - 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.
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