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2015 (10) TMI 1777 - AT - Central ExciseClassification of Ruszyme G - plant growth regulator or bio-fertilizer - Classification under tariff Heading 3808.20 or under heading 31.01 - Held that:- It is seen that the chemical examiner has not conducted any tests and has given an opinion based on appellants’ literature. We find that for similar product ‘plantozyme’ (also containing cytokinin) CESTAT in case of Leeds Kem (2000 (9) TMI 168 - CEGAT, COURT NO. III, NEW DELHI) had considered the issue of classification in great detail and held that the product is a biofertilizers and mere presence of small amounts of cytokinin would not detract from its character of bio fertilizer classifiable under Heading 31.01’ and not under Heading 38.08. - appellants had not cleared the goods clandestinely and claimed a classification they thought was appropriate and therefore, the allegation of willful misstatement/suppression is not sustainable merely because Revenue considered that classification inappropriate - Decided in favour of assessee.
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